Intangible services purchased from related entities tax law in year 2018

Concerning tax law Poland important is excluding the costs of intangible services purchased from related entities from tax costs.
Intangible services provided directly or indirectly for related entities or entities incorporated in the so-called tax havens will not be included in tax costs – in a part that exceeds the applicable limit – PLN 3 000 000 and, at the same time, in a part that exceeds – in total in a fiscal year – 5% of the surplus of the total revenues from all revenue sources, decreased by interest revenues, over the total costs of revenues decreased by the value of amortisation and depreciation allowances on fixed assets and intangible assets, included in the costs of revenues in a fiscal year, as well as the value of interest.

The above restriction applies to the following costs:
– advisory services, market research, advertising services, management and control, data processing, insurance, guarantees and securities as well as other similar services,
– all types of charges and payments for using, or the right to use any property copyright or related rights, licences, rights protected by the industrial property right regulations and know-how;
– costs of bearing the risk of a debtor’s insolvency on account of borrowings, other than borrowings granted by banks and SKOK credit unions – and, including within the framework of liabilities arising out of derivative financial instruments and similar services.


The new regulation does not apply to cost directly related to obtained revenue and costs reinvoiced to contractors.