Have surprisingly high recognition.

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Specialized machines, devices and devices, group 6 – technical devices, group 7 – means of transport, group 8 – tools, instruments, movable property and equipment, not classified elsewhere. One-off depreciation of fixed assets under de minimis aid One-time depreciation , as the name suggests, is an exception to the rule of spreading fixed assets over time. Due to the above, taxpayers may make one-off depreciation deductions.
  
This is a one-time inclusion of expenses for the acquisition (production) of an asset as tax deductible costs. Only small enterprises (so-called small PIT or CIT taxpayers) or newly established companies just starting their business activities phone number list can use the one-off depreciation method . In 2023, the limit for small CIT and PIT taxpayers will remain unchanged. A small taxpayer is therefore an entrepreneur whose gross sales revenues did not exceed the PLN equivalent of EUR 2,000,000 in the previous tax year.



In 2023, this limit is exactly PLN 9,654,000. Moreover, one-off depreciation may be made on the initial value of fixed assets included in groups 3-8 of the classification of fixed assets, excluding passenger cars. It must be performed in the tax year in which the funds were entered into the company's fixed assets register . One-off depreciation limit 2023 According to the Act on CIT (Article 16k) and PIT (Article 22k), the limit for one-off depreciation is EUR 50,000 , so the sum of one-off depreciation write-offs in a given year cannot exceed the above amount.