The sales boost tax relief allows you to deduct from your tax base (CIT) or tax assessment basis (PIT) the costs of boosting revenue from product sales up to as much as PLN 1 million in a given tax year.
What expenses can be deducted?
The sales boost tax relief allows you to deduct the following from the tax base (CIT) or the tax assessment basis (PIT):
- Costs of participation in trade fairs
- Costs of promotional and information activities
- Costs of preparing documentation to sell products
When is it possible to take advantage of the tax relief?
In order to use the sales boost tax relief the following must be demonstrated:
- an increase in revenue from the sales of products, or
- revenue generated from the sales of products not previously offered, or
- revenue generated from the sales of products not previously offered in the country
within two years of the tax year in which the costs were incurred.