The Polish Order (a tax reform implemented on the 1st of January 2022) introduces a lot of new solutions which will allow companies to benefit in 2022. Among them, there is a relief for robotisation which is modelled on so far existing relief for research and development activities.
It aims to contribute to manufacturing technology developments of the companies and to increase their efficiency as well as to provide an incentive for entrepreneurs to use industrial robots in their business. The possibility of benefiting from this preference has been included widely, for it is addressed to both PIT and CIT taxpayers, who are currently conducting business activities and chose to purchase previously-mentioned robots. No restrictions concerning size of the company or industry, to which this instrument is directed, were put. The essence of relief for robotisation comes down to the possibility to deduct 50% of eligible costs connected to investments in robotisation. What matters is that the tax preference concerns only new robots. This relief is limited in a timely manner, which means that it will be possible to benefit from it regarding only tax-deductible expenses incurred on robotisation in the years 2022-2026. In order to benefit from this relief, entrepreneurs will be obliged to include incurred expenses as tax expenses in a first place and only in the moment of submitting an annual tax return, they will be allowed to make an additional deduction.
In The Personal Income Tax Act regulations, a close catalogue of eligible costs that can be included in expenditure incurred on robotisation, has been specified. It is worth mentioning that only those robots that fulfil statutory definition of industrial robot defined in article 52jb par.3 of PIT Act, will be covered by this relief. Therefore, so that we can talk about industrial robot, all of the conditions contained in