From 2022, eligible costs under the investment allowance will only be accounted for at a fixed declared amount
Dotychczas w decyzji o wsparciu na realizację inwestycji w ramach Polskiej Strefy Inwestycji, była możliwość wskazania dwóch kwot kosztów kwalifikowanych – minimalnych oraz maksymalnych, stanowiących 130% minimalnej kwoty. Dawało to przedsiębiorcy pewną elastyczność w szacowaniu kosztów inwestycyjnych.
From next year there will be no possibility to indicate the maximum value of the investment in the amount of 130% of qualified costs. This is the change, which is foreseen by the draft of amendments to the regulation on public aid granted to some entrepreneurs for the realization of new investments.
The decision in this area is argued by the fact that such a change will allow for an unambiguous determination of the amount of public aid resulting from the implementation of a project covered by a decision on support and its more complete monitoring by the relevant tax offices.
– For taxpayers it is certainly a disadvantageous decision, because any surplus of costs resulting from the increase in the prices of equipment or technological lines to be purchased will not be able to be covered by the relief – assesses Maria Zalewska, Project Manager at Thedy & Partners.