Robotization tax relief
The robotization tax relief is available to businesses of all sizes but is dedicated to those using robots in their daily operations, or looking to invest in them in the near future. Importantly, the robotization tax credit applies to the purchase of brand-new robots, but it also covers other elements such as employee training.
The robotization tax credit allows taxpayers to deduct from the tax base an amount equal to 50% of deductible expenses (depreciation) incurred in the tax year for robotization, up to the amount of the taxpayer’s general business income. Only those expenses that have not been reimbursed to the entrepreneur in any form or deducted from the tax base are deductible, so it does not apply to zone income when the company benefits from the SEZ or the Polish Investment Zone.
What costs are included in the relief:
- The cost of acquiring brand new industrial robots,
- Costs of machinery and peripheral equipment for industrial robots functionally related to industrial robots,
- Costs of acquiring intangible assets necessary for the proper commissioning and acceptance for use of industrial robots,
Costs of acquiring training services for industrial robots.
Who is it for?
- Do you run a manufacturing business and intend to acquire the industrial robots necessary to run your production?
- Are you planning to replace the industrial robots you currently use?
- Are you planning to open a manufacturing business?
- Are you planning to expand your production and new industrial robots are necessary for this?
Our support scope:
- Analysis of the right to take advantage of the robotization tax relief.
- Support in the implementation of internal documentation.
- Preparation of cost calculations for deduction.
- Preparation of a request for tax ruling.
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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.)
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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.