Robotisation relief in 2022 - everything you need to know about it
The digital transformation of the industry is visible to the naked eye, and an increasing number of enterprises use production automation systems and modern robots. To make this development even more efficient, a new system of tax reliefs has been introduced from January 1, 2022, which is intended to support innovation and production. Its most important element is relief for robotization – check what it is and what conditions must be met to receive it.
5 elements of the tax relief system supporting innovation and production
2022 began with big changes in our tax system. The Polish Order, which has caused a lot of controversy, introduces many new options, including those dedicated to owners of manufacturing enterprises. The key is to understand all the changes. If you run your own company and use robots in your everyday activities or want to use them in the near future, you should first of all learn as much as possible about the system of tax reliefs supporting innovation and production.
It consists of 5 basic elements, i.e.:
- tax relief for robotization, which allows owners of manufacturing enterprises to deduct from tax the costs of robots and all devices that are functionally related to them (up to 50% tax deductible costs);
- development relief (R&D), which is an extension of the current research and development relief. It includes increasing the level of costs eligible for relief from 100% to 200% (for CBR and employee costs);
- tax relief for a prototype, which allows for additional deduction of expenses related to trial production and introducing new solutions to the market;
- innovative employees, according to which the relief may be settled from employees' PIT advances (when, as a result of a loss or due to the amount of income, it is impossible to settle robotization relief or R&D);
- Polish Investment Zone, which replaces SEZs (Special Economic Zones) and allows for exemption from income tax (CIT and PIT) in the case of new investments (for 10-15 years and up to PLN 70% of the investment value).
The presented relief package aims to facilitate enterprises' development in the field of digital transformation and increase the opportunities offered by industry 4.0. Of all the sources of financing, this is definitely the most interesting relief for robotization. This is what is worth discussing in detail - thanks to this you will gain knowledge about the rights you are entitled to from January 1 and you will be aware of what conditions must be met in order to benefit from the tax relief.
Relief for robotization 2022 – financing for robotic enterprises
Relief for robotization entered into force on January 1 and will apply for the next 5 years (until 2026). Thanks to it, entrepreneurs who are PIT or CIT payers can deduct 50% tax deductible costs that were incurred in a given year in connection with investments in robotization. The relief is available to enterprises regardless of their size. It can be used by both small and largest companies, regardless of the industry in which they specialize. What is important, relief for robotization 2022 concerns the purchase of brand new robots, but also includes other elements, e.g. employee training. We will talk about all the costs that are subject to settlement later in the article.
There are no quantitative restrictions on the use of the relief. This means that you can deduct the costs of purchasing both the first robot and subsequent devices you invested in in the years 2022-2026. This offers great opportunities to companies that focus on automation and want to implement cutting-edge solutions in their production processes that enable streamlining and improving the quality of operations.
Conditions for taking advantage of the tax relief for robotization
As we mentioned earlier, tax relief for robotization covers enterprises regardless of their size, the number of employees or the industry in which they operate.
However, it is worth knowing that only companies that invest in solutions that meet the definition will benefit from the relief of a industrial robot. The device you are investing in must therefore be mobile or stationary, automatically controlled, programmable, multi-tasking, with at least 3 degrees of freedom and having manipulation or locomotion properties (for industrial applications). Moreover, such a robot should:
- exchange data in digital form – both with control, diagnostic and monitoring devices;
- be connected to ICT systems (including production management, product design and planning);
- be monitored using cameras, sensors and other such solutions;
- be integrated with other machines that take part in the company's production processes.
The tax relief also covers peripheral devices for of industrial robots. Their scope is very wide - this includes positioners, linear units, running tracks, rotators, adjusters, cleaning stations, collision connectors and end effectors that allow the device to paint, glue, weld, cut, grind, sandblast and many others. activities.
Therefore, before purchasing a device, it is worth checking whether it qualifies as an industrial robot - otherwise, you will not be able to use it robotization relief may prove impossible.
ATTENTION! Relief for robotization applies only to entrepreneurs obtaining income from operating activities, not passive income. Moreover, it does not apply to zone income when the company uses an SEZ or the Polish Investment Zone.
What costs are subject to settlement in the robotization relief?
It is also crucial to know all the tax-deductible costs incurred for robotization, which allow you to take advantage of the relief in question. The most important ones are, of course, the factory acquisition costs new industrial robots and peripheral devices that are functionally related to them. This group also includes all types of controllers, sensors, relays, safety locks, as well as solutions that are used to ensure ergonomics and work safety at positions where there is contact with industrial robots (e.g. fences, covers or light curtains).
But that's not all. Tax relief for robotization also includes:
- devices and systems that are used to remotely control, monitor, diagnose and service an industrial robot;
- devices enabling human interaction with an industrial robot;
- intangible assets that are necessary for the proper implementation and launch of the industrial robot;
- training for employees regarding the operation of an industrial robot;
- leasing fees for industrial robots or peripheral devices, but only if they become the property of the company after the end of the leasing contract.
Of course robotization relief it is not a subsidy and therefore does not require submitting any applications or obtaining permits. It is awarded automatically after meeting all the conditions described above.
Relief for robotization – benefits
Introduction tax relief for robotization aims to accelerate the digital transformation of enterprises and help optimize the costs of production activities. Its most important benefits include:
· wide opportunities related to investing in new industrial robots – the relief covers many types of devices and machines, as well as accessories, so there are no major restrictions related to the purchase of solutions tailored to the individual needs of the company and the production process;
- no restrictions related to the size of the business, the number of employees or the industry;
- no need to submit applications and wait for a decision, which makes it easier to take advantage of the relief and ensures that it will be obtained;
- no need to create documentation, keeping extensive records or reporting;
- possibility of deducting the costs of obtaining income also after 2026.
An additional advantage of tax relief is no success criterion. This means that you can use it regardless of whether you made an investment that turned out to be a bull's-eye or did not bring you the expected benefits.
Relief for robotization – from when?
As we mentioned earlier, tax relief for robotization is valid from January 1, 2022 and can be applied to expenses incurred in 2022-2026. Moreover, the relief can be settled for another 6 years - until 2032.
So we encourage you to use it relief for robotization 2022 and to invest in modern solutions that will make it possible to improve the production process and increase its quality. This is an opportunity for both new and long-established companies.