Tax relief for prototype
Under this relief, taxpayers will be able to deduct from their tax base 30% of the sum of the costs of trial production of a new product (e.g., the value of the purchase price of fixed assets necessary for trial production) and its introduction to the market (e.g., the costs of research and expertise), not to exceed 10% of income from sources other than capital gains.
The relief is aimed at self-employed PIT taxpayers and CIT taxpayers engaged in production activities that introduce new products to the market.
How to understand the cost of launching a product on the market:
- Costs of research, expertise, preparation of documentation necessary to obtain a certificate, approval, CE mark, safety mark, obtain or maintain a marketing authorization or other mandatory documents or markings related to approval for marketing or use, and costs of fees charged to obtain, renew or extend them.
- Costs of product life cycle testing,
- Costs of the environmental technology verification system.
Who is it for?
- Do you run a manufacturing company and are in the process of developing a product prototype?
- Are you planning to launch a new product on the market?
- Has your company completed the product research and development stage and is preparing for mass production?
Our support scope:
- Analysis of the right to take advantage of tax relief for prototype.
- Support in the implementation of internal documentation.
- Preparation of cost calculations for deduction.
- Preparation of a request for tax ruling.
Contact one of our experts on safe tax optimization
Winning the case before the Supreme Administrative Court
on tax control for 2013 and determination of tax liability. Ref. act II FSK 585/20
Winning the case before the Supreme Administrative Court
regarding the Company's CIT exemption. Ref. act II FSK 1250/22
Winning case before the Voivodeship Administrative Court
on alleged abuse of VAT law. Ref. no. III Sa/Wa 203/22
Judgment of the Supreme Administrative Court, ref. no. I FSK 1816/20
The court objected to the very common approach among the tax authorities, but also often among the courts, of attributing an implicit awareness of participation in a fraud by pointing out that the evidence on the record did not show that such awareness existed. The court ordered that very precise criteria be taken into account that would make such awareness of fraud plausible.
Judgment of the Voivodeship Administrative Court in Warsaw (III SA/Wa 2555/20)
Judgment on abuse of rights. The court questioned the authorities' instrumental attempts to apply the concept of abuse of rights, pointing out that the conditions for abuse were not met in the evidence on the record.
Winning case before the CJEU. C-395/09
The right to deduct input tax when purchasing services from countries considered to be tax havens, Oasis East Ltd.
Winning case before the CJEU. C-395/09
The incompatibility with Community law of Polish provisions concerning the restriction of the right of entrepreneurs to deduct VAT on the purchase of passenger cars and fuel for them, Magoora Sp. z o.o.
Winning case before the CJEU. C-313/05
Excise duty levied on imported second-hand cars in connection with their first registration in Poland, Maciej Brzezinski
Most conducted and won cases when representing taxpayers before the CJEU among all Polish attorneys.
Jerzy Martini - author and co-author of Commentary on the VAT Directive (Unimex ed.)
Jerzy Martini - author, co-author and editor of Commentary to the VAT Act (publ. C.H.Beck)
Jerzy Martini - author and co-author of "VAT in the jurisprudence of the European Court of Justice" (publ. C.H.Beck)
Marek Wojda - co-author of Commentary on the VAT Directive (Unimex ed.) and the VAT Act (C.H.Beck ed.)
Featured in the 'Law firm on Linkedin - a practical guide' by legal marketing agency Tomczak Stanisławski.
Repeatedly recognised in the rankings of Rzeczpospolita and Dziennik Gazeta Prawna.
We teach at universities, including the School of Economics
Jerzy Martini honoured annually in the prestigious Chambers & Partners ranking, indicated as Band I (highest possible level) in the individual ranking of tax advisers in the Tax Consultants category.