An entrepreneur can include IT system costs, even if some of it was wasted, as a tax-deductible expense. The ongoing changes in the National e-Invoice System pose a challenge for companies that have already invested in adapting their IT systems. The expenses incurred for this purpose, including those for IT solutions that became obsolete due to changing system concepts, can be considered tax-deductible. The recent interpretation of the director of the National Revenue Information supports this, indicating that such expenses are eligible for tax deduction.
Source rp.pl
