Tax customs & excise

A tax retreat from innovation support?

As recently as last year, taxpayers were optimistic about the liberal stances of the NTI, expressed in individual interpretations, concerning the wide possibility of applying 50% of tax deductible costs for authors, especially in the IT sector. However, recently, interpretations have started to appear which seem to reverse the previous positions, e. g. individual interpretations by the Director of the National Tax Information:

  • from April 8, 2020 (ref. 0113-KDIPT2-3.4011.206.2020.2.AC), or April 21, 2020 (ref. 0113-KDIPT2-3.4011.16.2020.2.RR), where it was found that the method of calculation of remuneration based only on the working time worked was incorrect;
  • from May 13, 2020 (ref. 0115-KDIT1.4011.169.2020.1.MK), where the Director of NTI (polish: KIS) :stated that it is not important how much time an employee spends on the execution of copyrighted projects, but whether the work was actually created (…) Therefore, in order to benefit from the 50%. PIT tax-deductible cost rates, it is necessary to present e. g. records of work performed, not the schedule of hours spent on it, although previously, „Records of creative work time” were commonly used;
  • January 31, 2020 (ref. 0113-KDIPT2-1.4011.555.2019.2.DJDZ and of March 30, 2020 (ref. 0112-KDIL2-1.4011.162.2019.2.TR), where the Director of NTI considered it inappropriate for freelancers to calculate the nexus ratio at „1”, which very often prevents them from applying the IP Box relief

In addition, despite the publication of the General Interpretation project on the European Union’s policy on the protection of the environment, the Commission has not yet taken any action. The taxpayers have not yet managed to publish it, and the liberal stances contained in the draft seem to have been levelled out by recent individual interpretations.

All these positions increase taxpayers uncertainty, and it is all the more important to be particularly prepared for this before applying them.

Author team leader DKP Legal
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