- The National e-Invoice System, which requires the use of structured invoices, will become mandatory on July 1, 2024. Some companies are already adapting their accounting programs to issue e-invoices and are wondering if the costs can be covered by research and development relief.
- The R&D relief is a tax instrument that encourages companies to invest in technological development and increase competitiveness. It allows companies to reduce their tax burden by deducting part of the expenses incurred for research and development activities up to 200% of eligible costs. The relief is available to various types of companies regardless of their size, particularly those carrying out innovative research and development projects in areas such as IT, medicine, or production.
- The definition of research and development activity is creative activity that includes scientific research or development work to increase knowledge resources and create new applications. The relief is often used by IT companies, and R&D work does not have to lead to large-scale innovation.
- The question is whether the R&D relief can be applied to the implementation of the National e-Invoice System.
- A proposal was made to include the costs of purchasing software, updating systems, and adapting systems to reporting through KSeF in eligible costs under the relief for research and development activities.
- However, the Ministry of Finance has opposed this proposal, stating that it is difficult to implement and that there are free solutions available for micro-enterprises.
- Nonetheless, the implementation of KSeF can be considered development activity aimed at producing, designing, and creating changed, improved, or new products or processes.
Source Enodo
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