Creative works costs calculation in Poland
Recently, Polish Tax Authorities has changed the approach in the matter of calculation the tax deductible expenses with regard to creative work. Until now, the standard was an application of preferential 50% rate. The change will hit primarily in IT sector, game developers and building engineers.
Work time and creation of work
In one of breaking interpretations, Director of National Fiscal Information stated that application of preferential 50% rate of tax deductible expenses may be used only with regard to creation of specific work of a certain value, not with regard to whole time spent on performing the creative work. Now, Polish Tax Authorities claims, that the performance of creative work is not tantamount with creation of work. Therefore, it must be proved that the work was actually created and that the employer paid the specific remuneration for it. Moreover, it is very important to show the relationship between the work and the amount of remuneration.
Currently the most important issue for creators and employers is to introduce changes in the method of determining the remuneration for performing creative work in a way, which leads to maintain the right to preferential 50% tax deductible costs rate. Detailed timesheet and remuneration determined upon the indicators are no longer enough.
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