NSA: zone exemption possible with first costs
The NSA confirms the possibility of starting to benefit from the zone exemption from the moment of incurring the first eligible costs of a new investment.
The question of when to start using the tax exemption under the Polish Investment Zone was a contentious issue in the context of support decisions issued until the end of 2022. The tax authorities indicated that it is not sufficient to incur the first eligible costs, but it is also necessary to start generating revenue from the new investment.
On 16 April 2024, the Supreme Administrative Court (NSA) issued a verdict deciding that the possibility of using the zone exemption is available starting from the month in which qualified costs were incurred as part of the new investment. The NSA indicated that the entitlement to use the zone exemption is independent of the moment when the entrepreneur obtained income from the new investment.
This is a very important and favourable ruling from the perspective of investors who have obtained support decisions until the end of 2022.
If you have any questions on when to start benefiting from the exemption – feel free to contact our experts.