The deduction for prototypes is effective from 2022. The amount of the deduction is 30% of eligible costs, but not more than 10% of income.
List of eligible costs
- the cost of acquiring or manufacturing new fixed assets necessary for launching the trial production of a new product in groups 3 to 6 and 8 of the Classification
- costs of materials and raw materials purchased exclusively for the prototype production
- costs of surveys and expert opinions
- the costs of preparing documentation necessary for obtaining certificates and approvals.
Conditions for tax relief
- The tax relief is available to all companies, regardless of their size or industry
- The tax relief covers PIT and CIT payers
- Deductibility in six consecutive years following the year in which the costs were incurred
- Does not include new or improved services
- The trial production must be related to the taxpayer’s R&D activities
- No possibility of accounting for eligible costs against income exempt under PIZ/SEZ.
Ayming support
- Correct identification of R&D activities – we carry out a comprehensive analysis of the extent of R&D activities. As a result, we are able to determine whether and to what extent a company can benefit from prototype tax relief.
- Proper cost qualification – we determine which R&D costs should be included in the list of eligible costs. This allows you to take full advantage of the opportunities offered by the prototype tax relief.
- Legal security – we prepare and complete the documents necessary at the stage of possible verification by the tax authorities, as well as obtaining tax interpretations.
- Support at every stage of the process – we provide full technical and scientific support, as well as accounting services and possible representation before the tax authorities.
- Access to unique know-how – thanks to our international experience in R&D funding projects, we have unique knowledge of the range of instruments available, and will suggest which ones to use for maximum benefit.
- Implementation security – our solutions comply with current legislation, interpretations and case law.
