Poland R&D tax relief: Requirements for tax office verification

Entrepreneurs utilizing Research and Development (R&D) tax relief in Poland may face verification procedures from the tax office, particularly when requesting large refunds. To successfully defend these deductions, companies must provide detailed documentation that goes beyond general claims of innovation.

Effective documentation should demonstrate the specific problems being solved, the technical uncertainties encountered, the various testing scenarios, and the differences between the R&D work and routine operations. Maintaining project logs, test reports, and records of failed attempts is recommended, as these can serve as evidence of genuine scientific or developmental uncertainty. Additionally, employee remuneration must be clearly linked to actual involvement in R&D activities rather than just a job title.