Tax incentives in Poland: eligibility and supporting evidence

A development project, software activity or new investment may qualify for a Polish tax incentive. The first question is what the business actually does and which records support it. We assess R&D relief, IP Box and investment incentives against the activity, costs and proposed way of claiming the benefit.

These mechanisms serve different purposes. A project described internally as innovative does not qualify automatically. We explain the conditions that can be demonstrated, the points that need further work and the uncertainty that remains before a claim is made.

R&D relief: look at the work before the label

We speak with the people responsible for development, engineering or software, alongside finance. The analysis covers how the project was organised, what was being developed, the work performed and how costs were recorded. Routine work and qualifying activity need to be distinguished on the facts.

We help connect the project description with accounting evidence. Depending on the case, relevant materials may include project plans, technical records, time records, cost breakdowns and information about funding or reimbursements. The result is a position the company can explain, not just a list of invoices.

IP Box: rights, income and records

For IP Box, we examine the rights involved, how they were created or developed, and the source of the income. Contracts, ownership of the rights and the way revenue and costs are separated matter to the assessment. Work performed by employees, contractors and related companies may need to be examined together.

We identify the records needed for the proposed treatment and assess whether existing data can support it. The analysis of IP Box is separate from the assessment of R&D expenditure; one conclusion does not establish the other.

A new investment in Poland

For a planned investment, timing is part of the advice. We review the proposed location, activity, expenditure and project timetable before recommending an incentive route. We also examine how an existing or planned support decision interacts with the company’s other activities and tax arrangements.

The agreed work can cover an application, documentation and later checks of the conditions on which the benefit depends. Before the company commits to expenditure, we establish which steps need to happen first and which responsibilities remain with the business.

What to prepare for the first review

• A description of the projects, products or intellectual property involved.
• The periods concerned and whether the work or investment is planned, ongoing or completed.
• Available project records and an outline of the relevant costs and revenue.
• Information about grants, existing reliefs and investment support decisions.
• Earlier tax rulings, claims, corrections or correspondence on the activity.

From an initial assessment to the return

We first establish whether a detailed review is justified. We then agree the scope of the assessment, identify missing evidence and explain the proposed position. Where appropriate, we assist with an individual tax ruling, the documentation for a claim, a return or a correction of an earlier period.

After implementation, the business needs to recognise changes affecting the claim. We can support that review and assist if the authority challenges the treatment. Tax disputes and the separate option of Estonian CIT may require distinct projects. Eligibility and savings depend on the facts and applicable rules; neither is guaranteed.

Tell us what your company needs to decide, which countries are involved and whether there is a deadline. Contact our team to agree the scope and next step. Confidential documents can follow through the channel agreed with your adviser.