Poland: Recent tax developments relating to robotization (Supreme Administrative Court decision)

Depreciation of prototypes; robotization relief

Depreciation of prototypes; robotization relief

The KPMG member firm in Poland prepared a report that includes summaries of recent tax developments relating to robotization.

Depreciation of prototypes

The Supreme Administrative Court held (case file II FSK 3142/19) that a company pursuing a process automation and robotization project was not allowed to depreciate costs associated with developing a prototype. The project was divided into three stages: (1) the complete technical design of the prototype; (2) the prototype launch of the production process; and (3) the emergence of a verified technology. The court found that because the prototype is not a fixed asset used in the company’s research and development (R&D) activities, but a result thereof, costs associated with development of the prototype cannot be depreciated until all stages of the project have been completed. 

Robotization relief also to apply to robots acquired before 2022

The tax authority issued an individual ruling (case file 0111-KDIB1-2.4010.129.2022.2.AW) that depreciation taken during 2022 on industrial robots acquired before 1 January 2022 can be covered by the robotization relief. Moreover, the relief can also be applied to fees payable under lease contracts entered into before 1 January 2022.

Read an August 2022 report prepared by the KPMG member firm in Poland


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