Monitor Podatkowy
no. 1/2022
Polish Investment Zone – the moment of incurring eligible investment costs by the entrepreneur
DOI: 10.32027/MOPOD.22.1.3
Autor jest doradcą podatkowym, Senior Tax Managerem w Deloitte, ORCID: https://orcid.org/0000-0002-2830-4538
Autorka jest doktorem nauk ekonomicznych, adiunktem w Katedrze Finansów i Bankowości na Wydziale Zarządzania Uniwersytetu Gdańskiego; managerem do spraw pomocy publicznej w Pomorskiej Specjalnej Strefie Ekonomicznej, ORCID: https://orcid.org/0000-0001-7475-2027
Abstract
Since September 2018 a new mechanism for supporting entrepreneurs was implemented to the Polish tax system, modeled on the previously functioning Special Economic Zones (SEZ). Support is provided in the form of income tax exemption.
The aim of this article is to present the approach to the interpretation of the moment of incurring eligible costs within Polish Investment Zone. The correct interpretation of this matter has a direct impact on the amount of state aid in the form of tax exemption.
