Take advantage of the tax relief for robotization in 2024!

The year 2024 brings entrepreneurs a unique opportunity to take advantage of tax relief for robotization. In an era of dynamic technological development, automation of production processes is becoming a key element of market competitiveness. Thanks to new tax regulations, companies can now invest even more easily in modern solutions that will increase efficiency and reduce operating costs.

Why is it worth investing in robotics?

1. Increased efficiency: Process automation allows tasks to be completed faster and more precisely, which translates into higher productivity.
2. Cost reduction: Investing in robots may seem expensive at first, but in the long run it can save you significant money by reducing errors and optimizing material usage.
3. Improve quality: Robots ensure consistent production quality by eliminating human error and ensuring compliance with the highest standards.
4. Occupational safety: Automation not only increases efficiency, but also improves worker safety by eliminating the need to perform dangerous tasks.

How to take advantage of tax relief?

To take advantage of the tax relief for robotization, entrepreneurs must meet certain conditions and submit appropriate documents. Here are a few steps worth taking:

1. Needs Analysis: Conduct a thorough analysis of your company's processes to identify areas that can be automated.
2. Technology Selection: Choose the right technology solutions that best suit your business needs.
3. Expert consultation: Consult a tax advisor or robotics specialist to ensure you meet all formal requirements.
4. Apply: Prepare and submit your tax relief application, attaching all necessary documents.

Thanks to the robotization and automation of production processes, you can not only increase the efficiency and effectiveness of your company - from now on you will also benefit from tax optimization.

Thanks to robotization and automation of production processes, you can not only increase the efficiency and effectiveness of your company - from now on you will also benefit from tax optimization.

• automatically controlled and programmable
• multitasking
• stationary or mobile, with at least 3 degrees of freedom
• having manipulative or locomotion properties for industrial applications
• meeting all of the following conditions:
  • exchanges data in digital form with control and diagnostic or monitoring devices for remote: control, programming, monitoring or diagnosis
  • is connected to IT systems that streamline the taxpayer's production processes, in particular production management, planning or product design systems
  • is monitored by sensors, cameras or other similar devices
  • is integrated with other machines in the taxpayer's production cycle.

• linear units that increase freedom of movement
• single and multi-axis positioners
• railways
• column-and-boom
• rotators
• adjusters
• cleaning stations
• automatic charging stations
• loading or receiving stations
• collision joints
• end effectors for robot interaction with the environment, used for:
  • coating, painting, varnishing, dispensing, gluing, sealing, welding, cutting, including laser cutting, bending, deburring, shot-blasting, sand-blasting, grinding, polishing, cleaning, brushing, scratching, surface finishing, bricklaying, die-casting, soldering, welding, clinching, drilling, handling, including manipulation, transfer and assembly, loading and unloading, packaging, nailing, palletizing and depalletizing, sorting, mixing, testing and measuring
  • operating machines: milling machines, injection molding machines, bending machines, robodrillers, drilling machines, lathes, spindles, bending and wrapping machines, cutting machines, rolling machines, cutting machines, grinding machines, boring machines, drawing machines, printers, presses and spinning machines.

• costs of purchasing brand new:
  • industrial robots
  • machines and peripheral devices for industrial robots, functionally related to them
  • machines, devices and other things functionally related to industrial robots: sensors, controllers, relays, safety locks, physical barriers (fences, shields), optoelectronic protective devices (light curtains, area scanners)
  • machines, devices or systems for remote management, diagnosis, monitoring or servicing of industrial robots (sensors and cameras)
  • Human-machine interaction devices for industrial robots
• costs of acquiring intangible assets and legal rights necessary for the correct launch and acceptance for use of industrial robots and the above-mentioned fixed assets
• costs of purchasing training services for industrial robots and the above-mentioned fixed assets or intangible assets
• leasing fees for industrial robots and the above-mentioned fixed assets if, after the expiry of the basic leasing period, the financing party transfers ownership of these fixed assets to the user.

• Prototype relief - starting trial production and introducing a new product to the market. Supports costs incurred at the stage of testing a new product, before starting mass production and before sale.
• Relief for supporting innovative employees - if in a given year the entrepreneur did not deduct the amounts of the relief for research and development activities (BR relief) from his income in the annual tax return because:
  • incurred a loss in a given tax year or
  • the amount of relief he was entitled to exceeded the amount of income he earned,

  This has the option of deducting the amount of this relief from tax advances paid on employees' salaries. This is a relief to support innovative employees.

• Combined application of R&D and IP-Box relief and extension of R&D relief - from 2022, an entrepreneur who commercializes the results of research and development work and generates eligible income from them (within the meaning of the IP Box regulations) and incurs costs eligible for R&D relief will be able to apply both reliefs simultaneously.