Robotics relief was originally supposed to be introduced in Poland from 1 January 2021. But so far the wording of the provisions and the effective date are not yet known. According to statements by the Ministry of Finance, the relief was to be introduced in mid-2021 at the latest.
It is expected that robotics relief will be in force until the end of 2025.
Robotics relief, like R&D relief, will be taken on the cost side. Thus the taxpayer will be able to deduct robotics expenses during the course of the tax year, but upon filing the annual tax return could take an additional deduction.