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What reliefs are available to entrepreneurs in ? Not all reliefs introduced in the Polish Order Act are new, some of those that were already in force have been modified. In today's article we will write some information about each of these reliefs Extension of the relief for R&D research and development activities. Possibility to combine B+R relief and IP-Box. Relief for a prototype. Pro-growth relief. Relief for robotization. Relief for innovative employees.
Extension of the relief for R&D research and development activities, also philippines photo editor known as R&D, has been in operation for several years. However, from , as part of the Polish Order Act, the limits on deductions for eligible costs have been changed. However, the limit has changed only to enterprises with the status of a research and development center CBR . Until the end of , CBR with the status of a micro, small and medium-sized entrepreneur could deduct of eligible costs under the R&D relief.
Starting from , the deduction limit has been changed to of eligible costs incurred. CBR, which is a large entrepreneur, can also deduct of eligible costs, but in this case costs related to patent protection were excluded, and the limit remained unchanged at . Other entrepreneurs, apart from CBR, can still deduct of eligible costs under the R&D relief. In order to be able to make such a deduction in the annual return, the entrepreneur is obliged to separate the costs of R&D activities in the PKPiR.
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