R&D TAX RELIEF

- get a tax refund for innovative activities -

WHY TAKE ADVANTAGE OF R&D TAX RELIEF

TAX REDUCTION

You will reduce the amount of taxes thanks to the innovative activities you implement in your enterprise

INNOVATIVE PROJECTS

taking advantage of the relief does not require global innovation activities - it is enough that your projects are innovative on an enterprise scale

FEWER PROCEDURES

the tax write-off does not require time-consuming activities and procedures in offices

ADDITIONAL DEDUCTIONS

starting in 2022, you will deduct an additional 200% of salary expenses for employees hired for R&D activities

WHAT WE WILL DO FOR YOU

LET'S CHECK THE CONDITIONS

we will check if your project is eligible for R&D tax relief

WE WILL PREPARE THE DOCUMENTS

we will complete all necessary documents

WE WILL SUBMIT AN APPLICATION

if necessary, we will prepare and submit an application for an individual tax interpretation on your behalf

WE WILL PROVIDE YOU WITH INVALUABLE ADVICE

we will advise you on how to account for your project in the context of using the relief

WHO MAY BENEFIT FROM OUR SERVICES

Effective as of January 1, 2016, the research and development (R&D) tax credit entitles taxpayers to an additional deduction from the tax base for a portion of expenses incurred for R&D activities previously included in deductible expenses.

The R&D tax credit is becoming more and more popular among entrepreneurs every year due to the fact that taking advantage of the tax credit does not require carrying out scientific activities or creative works that are unique in the world – it is enough that the entrepreneur incurs expenses for the development of new technologies, products, solutions, services that have not worked for the entrepreneur before.

What constitutes research and development (R&D) activities? It is a creative activity involving scientific research or development, undertaken in a systematic manner to increase the stock of knowledge and use the stock of knowledge to create new applications. We can talk about the following areas of R&D work:

1. scientific research – which may include:

  • a) Fundamental research, understood as empirical or theoretical work aimed primarily at gaining new knowledge about the fundamentals of phenomena and observable facts without aiming at direct commercial application;
  • b) applied research, understood as work aimed at acquiring new knowledge and skills, aimed at developing new products, processes or services or introducing significant improvements to them.

2. development – is an activity involving the acquisition, combination, formation and use of currently available knowledge and skills, including information technology tools or software, for production planning and the design and development of changed, improved or new products, processes or services, excluding activities involving routine and periodic changes made to them, even if such changes are improvements.

Thus, it is easy to see that entrepreneurs do not need laboratories, specialists or complex research for R&D activities. The relief is aimed at all taxpayers who introduce new services, products or improve existing versions to their business.

Currently, thanks to a number of legal changes (including those related to the Polish order), taking advantage of the R&D tax credit allows certain expenses to be counted twice as tax deductible expenses – first through inclusion in expenses, and then through an additional deduction of 100% of qualified expenses from the tax base). What’s more, starting in 2022, expenditures on salaries of employees engaged in R&D and related social security contributions are subject to an additional 200% deduction.

Eligible deductible expenses include:

  • salaries – and related social security contributions – of employees involved in R&D activities,
  • salaries – and related social insurance premiums – paid for commission and work contracts of employees performing R&D activities,
  • depreciation allowances on certain tangible and intangible assets used in R&D activities,
  • acquisition of expert analysis reports, opinions, consulting and equivalent services, and research results from scientific entities,
  • acquisition of materials and raw materials directly related to R&D activities,
  • use of scientific and research equipment,
  • obtaining and maintaining a patent, utility model protection right, industrial design registration right (costs of obtaining protection and maintaining it).

Przepisy ustaw podatkowych nie nakładają wprost obowiązku sporządzenia dodatkowej dokumentacji na potrzeby rozliczenia ulgi B+R. Warto jednak zaznaczyć, że taka dokumentacja może być niezbędna dla celów dowodowych w przypadku weryfikacji ze strony urzędu skarbowego. Sposób w jaki firma będzie dokumentować swoje działania w ramach prac badawczo-rozwojowych jest jej indywidualną decyzją i zależy od specyfiki przedsiębiorstwa. Przykładem takiej dokumentacji jest karta projektu oraz ewidencja czasu pracy (która nie jest wymagana w przypadku pracowników, którzy są oddelegowani wyłącznie do prac badawczo-rozwojowych). Jako jedna z nielicznych jednostek w Polsce oferujemy możliwość wykonania karty projektu we współpracy z renomowaną jednostką naukową, przy zachowaniu pełnej poufności i bezpieczeństwie danych.

WHY US

WE ARE A REPUTABLE LAW FIRM

we are a reputable law firm

WE HAVE BIG EXPERIENCE

we have extensive experience in tax consulting

WE ARE EXPERTS

we are well prepared in terms of content

WE COOPERATE WITH A SCIENTIFIC INSTITUTION

we will handle your case individually and professionally

FAQ

The Research and Development (R&D) tax relief allows taxpayers to claim additional deductions from the taxable base for some of the expenses incurred on R&D activities, previously included in the cost of revenue. To benefit from the R&D relief, entrepreneurs do not need laboratories or complicated research. The R&D tax relief is available to all taxpayers who introduce new services or products to their company, or improve existing versions.

Research and development activity in Poland (R&D tax credit) is a creative activity that includes scientific research or development work, undertaken in a systematic manner to increase knowledge resources and utilize knowledge resources to create new applications.

Examples of qualified costs eligible for deduction under the R&D tax credit include:

  • Salaries and social security contributions for employees engaged in R&D activities
  • Salaries and social security contributions for individuals hired on civil law contracts to perform R&D activities
  • Depreciation and amortization of fixed assets and intangible assets used in R&D activities
  • Purchase of expert opinions, advice, and research results from scientific institutions
  • Acquisition of materials and raw materials directly related to R&D activities
  • Use of scientific research equipment
  • Obtaining and maintaining a patent, industrial design right, or utility model registration (costs of obtaining protection and its maintenance)

The deduction of costs incurred in research and development activities is made in the PIT-36, PIT-36S, or PIT-36L tax return, as well as in the PIT/BR attachment to these returns filed for the tax year in which the qualified costs were incurred. For taxpayers of corporate income tax, deductions are made in the CIT-8 tax return, as well as in the CIT/BR attachment.

MEET OUR TEAM

TOMASZ MADEJCZYK
LEGAL ADVISOR

Graduate of the Faculty of Law and Administration of the University of Lodz

MIKOŁAJ DUDA
Tax Advisor

A graduale of the Law and Administration Faculty of the University of Łódź.

DAWID ĆWIKLAK
Legal Counsel

Graduate of the Law Faculty of the University of Łódź.

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