More robots in industrial production, increase production efficiency and reduce its costs, as well as maintaining global trends in the Polish economy - such are to be the effects of the reduction for robotics, which are prepared by the Ministry of Finance and the Ministry of Development.
Entrepreneurs will be able to deduct additional 50% costs incurred for investments in robotics, regardless of the size and type of industry. The deduction will also apply to leasing and training for workers serving robots. The bill on this matter will be in the Sejm in the autumn and should enter into force 1 January 2021
Relief for robotization - directory of the costs subject to relief
Deduction from the tax base 50% The eligible costs related to investments in robotics shall be:
- the purchase or leasing of new robots and cobots,
- the purchase of software,
- the purchase of equipment (e.g. road tracks, rotors, controllers, motion sensors, end effects),
- purchase of occupational safety and health equipment (Health and safety),
- training for employees who will operate new equipment.
Relief for robotization - for whom, since when
Deduction 50% the cost of obtaining revenue for investments in robotics is to apply from 1 January 2021.
The relief is to be for all companies, regardless of size or industry.
The relief will cover PIT and CIT payers.
The cost of robotization of the entrepreneur will be able to deduct during the tax year, and at the time of submitting the annual tax return, they will make an additional write-off (as with the discount for research and development).
The relief will apply by five years - to the end 2025.
Budgetary costs of the robotisation allowance
According to estimates by the Ministry of Development, the total costs of the reduction in robotisation will be closed in the amount 1,100,000,000 PLN Within five years.
The introduction of a relief will cost the state budget approx. 150,000,000 PLN In first the year of its application.
According to estimates, the costs of relief, together with the popularisation of robotic investments will increase, in the last year of operation of the relief will be approx. 315,000,000 PLN.
What will the economy benefit from the relief of robotization?
It is estimated that thanks to the relief the number of robots in Poland will increase twice and half times (from 13,600 Finally 2018).
Production productivity will increase, its costs will decrease and the quality and flexibility of production will be improved and its competitiveness as a result.
Robotization will eliminate heavy and monotonous physical human work.
Relief for robotization as relief for R & D, IP Box
The design of the relief (the method of making an additional deduction, the creation of a catalogue of specific expenditures for which the reduction for robotisation will apply) was prepared on the basis of the experience of the reduction for research and development.
According to the Ministry of Finance data, more and more companies benefit from the R & D relief - in 2019 to 34% increased number of entities that used the relief for R & D (compared to 2018).
R & D relief for R & D benefitted last year 1,277 CIT taxpayers and 1,192 PIT taxpayers.
According to preliminary data from the Ministry of Finance, CIT taxpayers deducted in 2019 from the tax base 2,162,000,000 PLN (growth by 29%), and PIT taxpayers - 275,000,000 PLN and it was more about 54%.
In 2019 could be used over and over again first from the IP Box relief, intended for entrepreneurs who commercialize intellectual property rights (IP) acquired from their own R & D activities.
In 2019 was 1,650 IP Box taxpayers and the amount of tax paid by them was ‘IP’ 44,000,000 PLN.