As we are all well aware by now, as of January 1, 2022, new regulations related to the “Polski Ład” (so called Polish Deal) have come into force. In addition to strictly tax-related changes related to the calculation of salaries and wages, such as health care contributions, the regulations regarding the tax relief for robotization have also come into force. If you are interested in this issue and would like to learn more about it then feel free to read this post!

The robotization relief is motivated to encourage Polish entrepreneurs to modernize production processes, promote the development of industrial robotization and support digital transformation. This is to be another, after the introduction of the research and development tax relief and IP BOX, a salute from the legislator to innovative companies. The robotization allowance allows a taxpayer who, while investing in his activities, purchased new works, so that he could be entitled to deduct costs incurred for this purpose from the tax base.

Perhaps, while reading this post, you are wondering who is entitled to the relief? The discount will be available to:

• PIT taxpayers,

• CIT taxpayers,

who invest in robotization. All entrepreneurs, regardless of their size, are to be entitled to deduct.

Entrepreneurs will be able to deduct 50% of the costs incurred for the investment in robotization – at first they will have to include the incurred expenses as tax costs, and then they will be entitled to an additional deduction of 50% of the above costs from the tax base.

Definition of an industrial robot

Pursuant to the Act, an industrial robot should be understood as “an automatically controlled, programmable, multipurpose and stationary or mobile machine with at least 3 degrees of freedom, having manipulation or locomotion properties for industrial applications”. In order for the above statutory definition of an industrial robot to be considered complete, the following conditions must additionally be met:

• Data exchange in digital form with control and diagnostic or monitoring devices for remote control, programming, monitoring or diagnosis;
• Connection with ICT systems that improve the taxpayer’s production processes, in particular with production management systems, planning or product design;
• Monitoring by sensors, cameras or other similar devices;
• Integration with other machines for the taxpayer’s production.

What should you pay attention to?

If you are an entrepreneur who will want to take advantage of the privilege of the robotization relief, you must remember that each time it will be necessary to examine individual expenses in terms of proper understanding of the definition and at the same time to include them in the catalog of eligible costs!