De minimis aid - one-off depreciation in 2015


One-time depreciation under the de minimis aid is one of the tax privileges for entrepreneurs with the status of a small taxpayer (on the basis of PIT) and those who started running a business in a given tax year.

One-off depreciation - definition of a small taxpayer

The definition of a small taxpayer is included in Art. 5a point 20 of the Personal Income Tax Act. According to its content, a small taxpayer is a taxpayer whose value of sales revenue (including the amount of tax on goods and services) in the previous tax year did not exceed the amount expressed in zlotys in the previous tax year, corresponding to the equivalent of EUR 1,200,000. The conversion of amounts expressed in euro is made according to the average euro exchange rate announced by the National Bank of Poland on the first business day of October of the previous tax year, rounded up to PLN 1,000.

A small taxpayer in 2015 is an entrepreneur whose revenues in 2014 did not exceed PLN 5,015,000.

One-off depreciation - limit of one-off write-offs

According to Art. 22k paragraph. 7 of the Personal Income Tax Act, in the case of one-off depreciation, the depreciation write-off may not exceed the equivalent of EUR 50,000. This amount is also converted into Polish zlotys at the average exchange rate of the National Bank of Poland on the first business day of October, also rounded to PLN 1,000.

The one-off depreciation limit in 2015 is PLN 209,000.

One-off depreciation - which fixed assets does it apply to?

One-off depreciation under the de minimis aid applies only to fixed assets included in groups 3-8 of the Classification of Fixed Assets, excluding passenger cars. These include:

  • boilers and energy machines,

  • machines, devices and apparatus for general use,

  • specialized machines, devices and apparatuses,

  • Technical equipment,

  • means of transport (excluding passenger cars),

  • tools, instruments, movables and equipment.

One-off depreciation under de minimis aid does not include passenger cars and intangible assets.

The total amount of de minimis aid over 3 years may not exceed EUR 200,000. For transport companies - EUR 100,000.

One-time depreciation certificate

An entrepreneur deciding on a one-off depreciation under de minimis aid should obtain a relevant certificate from the tax office.In addition to the application, a number of additional documents should be submitted to the tax office, such as:

  • a document of purchase of a fixed asset with a proof of payment,

  • fixed assets file,

  • proof of making depreciation write-offs (e.g. a copy of the KPiR),

  • a declaration of the depreciation method that would be adopted for a fixed asset if one-time depreciation had not been applied,

  • copies of certificates of de minimis aid obtained during the current calendar year and the two preceding calendar years or a declaration on the amount of de minimis aid received in this period or, if the taxpayer has not used this form of aid before, a declaration of not receiving de minimis aid in this period,

  • information necessary to grant de minimis aid regarding the applicant and the business activity conducted by him as well as the amount and purpose of de minimis aid.

When the entrepreneur does not have a certificate of using a one-off depreciation under de minimis aid, he does not have to be afraid of questioning it. At the same time, it must take into account that it may encounter problems when applying for other support.