Specialist accounting for technology companies

The Polish R&D relief (ulga badawczo-rozwojowa, "ulga B+R") allows a company to make an additional deduction of qualifying research and development costs from its tax base. In an IT company, qualifying costs may include the salaries of staff working on R&D projects and the purchase of equipment or materials used in the research. Since 2022 the deduction can reach up to 200% of qualifying costs.

Our advisors help you identify the projects and costs that qualify for the relief, prepare the necessary documentation and claim the relief safely in your tax return.

IP Box is a preferential tax regime under which income from qualifying intellectual property rights can be taxed at 5% instead of the standard CIT or PIT rate (Polish corporate and personal income tax). For IT companies this may be income from copyright in computer programs. To use IP Box, the company must carry out R&D activity connected with the software it creates and document the process properly.

Our experts assess whether your company meets the conditions for IP Box, help you prepare the required documentation and put the right processes in place, and then claim the preference safely in your tax return.

The IT sector uses several forms of cooperation, and the best choice depends on many factors. An employment contract (umowa o pracę) gives the most security and stability, but it comes with high labour costs. B2B cooperation, where the specialist invoices as a business, is popular among IT specialists because of its tax planning options and flexibility. Civil-law contracts (umowa zlecenie, a contract of mandate, and umowa o dzieło, a contract for a specific work) are used for short-term projects.

The right solution depends on your company, the preferences of the specialist, your budget and long-term plans. Our advisors carry out an individual analysis and propose the most advantageous option.

Settling international transactions in an IT company requires knowledge of the rules on VAT, CIT and PIT and of double tax treaties. For electronically supplied services to consumers in the EU (B2C), VAT of the customer’s country applies and is settled through the VAT OSS (One Stop Shop) procedure. For services to businesses (B2B), the reverse charge mechanism usually applies. For income tax, the key is to determine the source of the income and apply the right double tax treaty.

We provide complete support in identifying your tax obligations, registering in the relevant systems and settling international transactions on an ongoing basis.

Funded projects require particular care in bookkeeping. The project needs separate accounting records (for example through additional analytical accounts), expenses must be documented in line with the programme guidelines, the rules on eligible costs must be followed, and specific financial reports must be prepared.

We have experience with funded projects in the IT sector. We provide a dedicated accountant who knows how grants are settled, support during audits and advice on making the best use of the funding.

IT companies can deduct, among other things: salaries of employees and contractors together with the related charges, training and industry conferences, software licences, computer equipment, cloud services, servers and hosting, marketing and client acquisition, office or coworking costs, and expenditure on research and development. It is important to document these expenses properly.

Our advisors analyse your company individually and help identify all possible tax-deductible costs, which can significantly reduce your tax liabilities.