We assist enterprises in effectively utilising available tax incentives, offering comprehensive support in implementing the prototype relief, which enhances competitiveness and fosters innovation.

The prototype relief supports the commercialisation of R&D outcomes. It builds on the R&D relief and covers costs associated with the transition from developing an innovative solution to its deployment in mass production. This mechanism allows for a reduction of costs related to prototype manufacturing and product preparation for market launch, thereby improving the enterprise’s competitiveness.

Who is eligible?

• The relief is designed for entrepreneurs - PIT or CIT taxpayers. It serves as a tax incentive for enterprises engaged in innovative processes that result in the creation of a new product ready for implementation.

What are the conditions for applying the relief?

• The relief may be applied by entrepreneurs who, after completing R&D activities, take steps to launch serial production of a new solution. It applies only to products genuinely ready for market entry and covers costs incurred for prototyping and certification necessary to commence sales.

What are the benefits?

• Under the prototype relief, in addition to the standard recognition of expenses as tax-deductible costs, the taxpayer may also deduct 30% of expenditure from the tax base.
  
  

Eligible expenses

Eligible costs include:

costs of trial production, including:

• purchase price or manufacturing cost of new fixed assets necessary to launch trial production of a new product,
• costs of improving fixed assets to adapt them for trial production,
• costs of materials and raw materials acquired exclusively for trial production;

costs of introducing a new product to the market, including:

• expenses for tests, opinions, and expert reports,
• costs of preparing documentation required to obtain certifications,
• fees related to placing the product on the market or putting it into use,
• product life-cycle assessment costs,
• expenses for environmental technology verification systems.