{"id":1812,"date":"2023-11-06T19:26:03","date_gmt":"2023-11-06T18:26:03","guid":{"rendered":"https:\/\/openprofit.pl\/?p=1812"},"modified":"2026-03-17T11:44:30","modified_gmt":"2026-03-17T10:44:30","slug":"co-to-jest-ulga-badawczo-rozwojowa","status":"publish","type":"post","link":"https:\/\/openprofit.pl\/aktualnosci\/co-to-jest-ulga-badawczo-rozwojowa\/","title":{"rendered":"Co to jest ulga B+R? Komu mo\u017ce przys\u0142ugiwa\u0107 ulga badawczo-rozwojowa?"},"content":{"rendered":"\n<p class=\" eplus-wrapper\"><strong>Ulga badawczo-rozwojowa to narz\u0119dzie, kt\u00f3re mo\u017ce przynie\u015b\u0107 realne korzy\u015bci finansowe dla przedsi\u0119biorc\u00f3w, kt\u00f3rzy inwestuj\u0105 w innowacje i rozw\u00f3j. Jakie zasady rz\u0105dz\u0105 tym mechanizmem, kto mo\u017ce z niego skorzysta\u0107 i jakie projekty kwalifikuj\u0105 si\u0119 do ulgi B+R? Wielu przedsi\u0119biorc\u00f3w zastanawia si\u0119 tak\u017ce, jak obliczy\u0107 t\u0119 ulg\u0119 i jakie s\u0105 procedury ubiegania si\u0119 o ni\u0105. Prowadzenie biznesu to nie zawsze \u0142atwe zadanie, zw\u0142aszcza w tych trudnych czasach. Jednak ulga B+R to nie tylko skomplikowane obliczenia i formalno\u015bci, to przede wszystkim inwestycja w przysz\u0142o\u015b\u0107 Twojego biznesu. Jak zatem w praktyce wygl\u0105da ulga B+R? Obja\u015bnienia znajdziesz w tym artykule!<\/strong><\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Ulga B+R \u2013 co to jest?<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Ulga badawczo-rozwojowa, znana r\u00f3wnie\u017c jako ulga B+R, jest jednym z najwa\u017cniejszych instrument\u00f3w wspieraj\u0105cych dzia\u0142alno\u015b\u0107 innowacyjn\u0105 firm. <strong>Ulga ta pozwala na odliczenie od wysoko\u015bci dochodu uzyskanego z tytu\u0142u pozarolniczej dzia\u0142alno\u015bci gospodarczej cz\u0119\u015bci wydatk\u00f3w poniesionych na dzia\u0142alno\u015b\u0107 badawczo-rozwojow\u0105<\/strong>. Jest to szczeg\u00f3lnie korzystne dla firm, kt\u00f3re inwestuj\u0105 w nowe technologie, usprawnienia proces\u00f3w produkcyjnych czy rozw\u00f3j nowych produkt\u00f3w. Aktualnie wi\u0105\u017ce si\u0119 to tak\u017ce z mo\u017cliwo\u015bci\u0105 dwukrotnego zaliczenia niekt\u00f3rych wydatk\u00f3w do koszt\u00f3w uzyskania przychod\u00f3w<\/p>\n\n\n\n<p class=\" eplus-wrapper\">W przypadku korzystania z ulgi B+R istotne jest zrozumienie, jakie wydatki kwalifikuj\u0105 si\u0119 do odliczenia. <strong>Do najwa\u017cniejszych nale\u017c\u0105: wynagrodzenia pracownik\u00f3w zaanga\u017cowanych w prace B+R, koszty materia\u0142\u00f3w i surowc\u00f3w, us\u0142ug doradczych, koszty bada\u0144 i analiz<\/strong> czy odpisy amortyzacyjne do okre\u015blonych \u015brodk\u00f3w trwa\u0142ych i warto\u015bci niematerialnych i prawnych wykorzystywanych w dzia\u0142alno\u015bci B+R. Warto jednak pami\u0119ta\u0107, \u017ce nie wszystkie wydatki zwi\u0105zane z dzia\u0142alno\u015bci\u0105 badawczo-rozwojow\u0105 mog\u0105 by\u0107 odliczone.<\/p>\n\n\n<p>[accounting_banner]<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Podstaw\u0105 do skorzystania z ulgi B+R jest prowadzenie dzia\u0142alno\u015bci gospodarczej i ponoszenie wydatk\u00f3w na dzia\u0142alno\u015b\u0107 badawczo-rozwojow\u0105. <strong>Ulga ta przys\u0142uguje zar\u00f3wno ma\u0142ym, \u015brednim jak i du\u017cym przedsi\u0119biorstwom<\/strong>. Poni\u017cej przedstawiamy list\u0119 krok\u00f3w, kt\u00f3re nale\u017cy podj\u0105\u0107, aby skorzysta\u0107 z ulgi B+R:<\/p>\n\n\n<ol class=\" wp-block-list eplus-wrapper eplus-styles-uid-0b1ef6\">\n<li class=\" eplus-wrapper\">Zidentyfikowanie projekt\u00f3w badawczo-rozwojowych w firmie.<\/li>\n\n\n\n<li class=\" eplus-wrapper\">Dokonanie analizy wydatk\u00f3w zwi\u0105zanych z tymi projektami.<\/li>\n\n\n\n<li class=\" eplus-wrapper\">Przygotowanie odpowiedniej dokumentacji, potwierdzaj\u0105cej poniesione wydatki.<\/li>\n\n\n\n<li class=\" eplus-wrapper\">Z\u0142o\u017cenie odpowiednich deklaracji podatkowych.<\/li>\n<\/ol>\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Kto mo\u017ce skorzysta\u0107 z ulgi badawczo-rozwojowej?<\/h2>\n\n\n\n<p class=\" eplus-wrapper\"><strong>Ulga ta jest dost\u0119pna zar\u00f3wno dla mikro, ma\u0142ych, \u015brednich, jak i du\u017cych przedsi\u0119biorstw<\/strong>. Niezale\u017cnie od wielko\u015bci firmy, kluczowe jest prowadzenie dzia\u0142alno\u015bci badawczo-rozwojowej. Przyk\u0142adowo, firma zajmuj\u0105ca si\u0119 produkcj\u0105 oprogramowania, kt\u00f3ra inwestuje w rozw\u00f3j nowych technologii, mo\u017ce skorzysta\u0107 z ulgi B+R oraz instrument\u00f3w uzupe\u0142niaj\u0105cych takich jak np. ulgi na zatrudnienie innowacyjnych pracownik\u00f3w.<\/p>\n\n\n\n<figure class=\" wp-block-image size-large eplus-wrapper\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/11\/Ulga-badawczorozwojowa-1024x576.png\" alt=\"Ulga badawczo-rozwojowa\" class=\"wp-image-1816\" srcset=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/11\/Ulga-badawczorozwojowa-1024x576.png 1024w, https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/11\/Ulga-badawczorozwojowa-300x169.png 300w, https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/11\/Ulga-badawczorozwojowa-768x432.png 768w, https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/11\/Ulga-badawczorozwojowa-1536x864.png 1536w, https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/11\/Ulga-badawczorozwojowa-18x10.png 18w, https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/11\/Ulga-badawczorozwojowa.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Jakie projekty kwalifikuj\u0105 si\u0119 do ulgi B+R?<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Przy wyborze projekt\u00f3w kwalifikuj\u0105cych si\u0119 do ulgi B+R, kluczowe jest zrozumienie, \u017ce musz\u0105 one spe\u0142nia\u0107 okre\u015blone kryteria. Projekty musz\u0105 by\u0107 innowacyjne, co oznacza, \u017ce musz\u0105 wprowadza\u0107 nowe lub znacz\u0105co ulepszone produkty, procesy lub us\u0142ugi. Ponadto musz\u0105 one prowadzi\u0107 do zwi\u0119kszenia wiedzy lub umiej\u0119tno\u015bci w dziedzinie nauki, technologii lub innowacji.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">W\u015br\u00f3d projekt\u00f3w, kt\u00f3re mog\u0105 skorzysta\u0107 z ulgi B+R, mo\u017cna wymieni\u0107:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-ac27d6\">\n<li class=\" eplus-wrapper\"><strong>Projekty badawcze<\/strong> \u2013 te, kt\u00f3re prowadz\u0105 do nowych odkry\u0107 naukowych lub technologicznych.<\/li>\n\n\n\n<li class=\" eplus-wrapper\"><strong>Projekty rozwojowe<\/strong> \u2013 te, kt\u00f3re wykorzystuj\u0105 wyniki bada\u0144 do tworzenia nowych produkt\u00f3w, proces\u00f3w lub us\u0142ug.<\/li>\n\n\n\n<li class=\" eplus-wrapper\"><strong>Projekty eksperymentalne<\/strong> \u2013 te, kt\u00f3re testuj\u0105 nowe koncepcje, pomys\u0142y lub hipotezy w praktyce.<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">Wa\u017cne jest, aby pami\u0119ta\u0107, \u017ce nie wszystkie projekty s\u0105 kwalifikowane. Projekty, kt\u00f3re nie przynosz\u0105 \u017cadnej warto\u015bci dodanej w zakresie wiedzy lub innowacji, nie s\u0105 zazwyczaj brane pod uwag\u0119.<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Ulga B+R koszty kwalifikowane<\/h2>\n\n\n\n<p class=\" eplus-wrapper\"><strong>Obliczanie ulgi B+R nie jest skomplikowanym procesem, ale wymaga dok\u0142adno\u015bci i zrozumienia zasad.<\/strong> Podstaw\u0105 do oblicze\u0144 jest warto\u015b\u0107 koszt\u00f3w kwalifikowanych, kt\u00f3re zosta\u0142y poniesione na dzia\u0142alno\u015b\u0107 badawczo-rozwojow\u0105. Co to s\u0105 koszty kwalifikowane? Ulga na badania i rozw\u00f3j zalicza do nich mi\u0119dzy innymi:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-3a732e\">\n<li class=\" eplus-wrapper\">wynagrodzenia pracownik\u00f3w zaanga\u017cowanych w projekty B+R,\u00a0<\/li>\n\n\n\n<li class=\" eplus-wrapper\">koszty materia\u0142\u00f3w i \u015brodk\u00f3w trwa\u0142ych,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">koszty ekspertyz, opinii, porad i us\u0142ug analogicznych.\u00a0<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">Ile wynosi ulga B+R? Przepisy jasno okre\u015blaj\u0105 wysoko\u015b\u0107 ulgi na dzia\u0142alno\u015b\u0107 badawczo rozwojow\u0105. Informacje na ten temat znajdziemy r\u00f3wnie\u017c na oficjalnej stronie rz\u0105dowej:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-1a11b9\">\n<li class=\" eplus-wrapper\">200% koszt\u00f3w kwalifikowanych \u2013 gdy przedsi\u0119biorca ma status centrum badawczo-rozwojowego i jest mikroprzedsi\u0119biorc\u0105, ma\u0142ym lub \u015brednim przedsi\u0119biorc\u0105, w rozumieniu przepis\u00f3w ustawy z dnia 6 marca 2018 r. &#8211; Prawo przedsi\u0119biorc\u00f3w;<\/li>\n\n\n\n<li class=\" eplus-wrapper\">gdy osoba ma status centrum badawczo-rozwojowego i nie jest mikroprzedsi\u0119biorc\u0105, ma\u0142ym lub \u015brednim przedsi\u0119biorc\u0105:<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-7e3195\">\n<li class=\" eplus-wrapper\">100% koszt\u00f3w uzyskania i utrzymania patentu, prawa ochronnego na wz\u00f3r u\u017cytkowy, prawa z rejestracji wzoru przemys\u0142owego,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">200% pozosta\u0142ych koszt\u00f3w kwalifikowanych;<\/li>\n<\/ul><\/li>\n\n\n\n<li class=\" eplus-wrapper\">100% koszt\u00f3w kwalifikowanych \u2013 w przypadku pozosta\u0142ych podatnik\u00f3w.<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">Ulga na B+R jest ulg\u0105 od podstawy opodatkowania, a nie od podatku do zap\u0142aty. Oznacza to, \u017ce kwota ulgi jest odejmowana od dochodu, a nie od kwoty podatku do zap\u0142aty.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Je\u015bli nie wiesz, jak prawid\u0142owo podej\u015b\u0107 do kwestii koszt\u00f3w kwalifikowanych oraz jak obliczy\u0107 wysoko\u015b\u0107 ulgi <strong>zg\u0142o\u015b si\u0119 do naszego biura rachunkowego Open Profit<\/strong>, w kt\u00f3rym \u015bwiadczymy <a href=\"https:\/\/openprofit.pl\/oferta\/uslugi-ksiegowe\/\">us\u0142ugi ksi\u0119gowe online<\/a>. Oferujemy d\u0142ugotrwa\u0142\u0105 wsp\u00f3\u0142prac\u0119 dla mikro i ma\u0142ych przedsi\u0119biorstw, a tym r\u00f3wnie\u017c tych, co prowadz\u0105 dzia\u0142alno\u015b\u0107 badawczo-rozwojow\u0105. W naszej ofercie znajdziesz zar\u00f3wno <a href=\"https:\/\/openprofit.pl\/oferta\/rejestracja-dzialalnosci-firmy\/\">pomoc w za\u0142o\u017ceniu firmy<\/a>, jak i pe\u0142n\u0105 <a href=\"https:\/\/openprofit.pl\/oferta\/kadry-i-place\/\">obs\u0142ug\u0119 kadrowo-p\u0142acow\u0105<\/a> niezale\u017cnie od bran\u017cy. Opr\u00f3cz tego zajmujemy si\u0119 mi\u0119dzy innymi okre\u015blaniem podstawy opodatkowania wydatk\u00f3w zwi\u0105zanych z prowadzeniem prac badawczo-rozwojowych. Wiemy tak\u017ce jak skutecznie zabra\u0107 si\u0119 za przygotowanie dokumentacji zg\u0142oszeniowej.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">&nbsp;<\/p>\n\n\n\t<a href=\"https:\/\/openprofit.pl\/kontakt\/\" target=\"\" class=\"relative button flex gap-18  blog-contact-button\">\n\t\t\t\t<p class=\"relative\">Skontaktuj si\u0119 z nami!<\/p>\n\n\t\t\t<\/a>\n\n\n\n<p class=\" eplus-wrapper\">&nbsp;<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Ulga B+R \u2013 ksi\u0119gowanie<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Podstawowym krokiem w procesie ubiegania si\u0119 o ulg\u0119 badawczo-rozwojow\u0105 jest odpowiednie przygotowanie i dokumentacja projektu. <strong>Projekt musi spe\u0142nia\u0107 kryteria, jakie narzuca ulga na dzia\u0142alno\u015b\u0107 badawczo-rozwojow\u0105<\/strong>. Niezb\u0119dne jest r\u00f3wnie\u017c dok\u0142adne okre\u015blenie koszt\u00f3w zwi\u0105zanych z projektem, kt\u00f3re b\u0119d\u0105 podstaw\u0105 do obliczenia ulgi.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Wa\u017cnym elementem procedury jest wyodr\u0119bnienie koszt\u00f3w dzia\u0142alno\u015bci B+R w ksi\u0119gach rachunkowych Je\u015bli przedsi\u0119biorstwo prowadzi podatkow\u0105 ksi\u0119g\u0119 przychod\u00f3w i rozchod\u00f3w, konieczne jest uwzgl\u0119dnienie dzia\u0142alno\u015bci badawczo-rozwojowej w kolumnie 16. Na koniec roku koszty te nale\u017cy zsumowa\u0107.<\/p>\n\n\n\n<figure class=\" wp-block-image size-large eplus-wrapper\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/11\/Ulga-br-1-1024x576.png\" alt=\"Ulga B+R\" class=\"wp-image-1818\" srcset=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/11\/Ulga-br-1-1024x576.png 1024w, https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/11\/Ulga-br-1-300x169.png 300w, https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/11\/Ulga-br-1-768x432.png 768w, https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/11\/Ulga-br-1-1536x864.png 1536w, https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/11\/Ulga-br-1-18x10.png 18w, https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/11\/Ulga-br-1.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Ulga B+R \u2013 przyk\u0142ady<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Ulga badawczo-rozwojowa jest niezwykle przydatnym narz\u0119dziem dla przedsi\u0119biorc\u00f3w, kt\u00f3rzy inwestuj\u0105 w innowacje. Przyk\u0142adowo, firma dzia\u0142aj\u0105ca w sektorze IT, kt\u00f3ra tworzy nowe oprogramowanie, mo\u017ce skorzysta\u0107 z ulgi B+R, obni\u017caj\u0105c tym samym koszty zwi\u0105zane z procesem tw\u00f3rczym. Innym przyk\u0142adem mo\u017ce by\u0107 przedsi\u0119biorstwo z bran\u017cy biotechnologicznej, kt\u00f3re prowadzi badania nad nowymi lekami. W obu przypadkach ulga B+R pozwala na znaczne zmniejszenie wydatk\u00f3w, co przek\u0142ada si\u0119 na wi\u0119ksz\u0105 konkurencyjno\u015b\u0107 firmy na rynku. Ulga B+R mo\u017ce korzystnie wp\u0142yn\u0105\u0107 tak\u017ce na:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-7d1c92\">\n<li class=\" eplus-wrapper\"><strong>obni\u017cenie koszt\u00f3w<\/strong> \u2013 dzi\u0119ki uldze B+R, firmy mog\u0105 obni\u017cy\u0107 koszty zwi\u0105zane z prowadzeniem bada\u0144 i rozwoju;<\/li>\n\n\n\n<li class=\" eplus-wrapper\"><strong>wspieranie innowacji<\/strong> \u2013 ulga B+R zach\u0119ca przedsi\u0119biorstwa do inwestowania w nowe technologie i rozwi\u0105zania, co przek\u0142ada si\u0119 na rozw\u00f3j gospodarki;<\/li>\n\n\n\n<li class=\" eplus-wrapper\"><strong>wspieranie start-up\u00f3w<\/strong> \u2013 m\u0142ode firmy, kt\u00f3re cz\u0119sto nie maj\u0105 du\u017cych zasob\u00f3w finansowych, mog\u0105 skorzysta\u0107 z ulgi B+R, aby przyspieszy\u0107 rozw\u00f3j swoich produkt\u00f3w czy us\u0142ug.<\/li>\n<\/ul>\n\n\n<h3 class=\" wp-block-heading eplus-wrapper\">Ulga B+R \u2013 CIT<\/h3>\n\n\n\n<p class=\" eplus-wrapper\">Jak w przepisach CIT kszta\u0142tuje si\u0119 ulga B+R? Podstawa prawna znajduje si\u0119 w Ustawie z dnia 15 lutego 1992 roku o podatku dochodowym od os\u00f3b prawnych. W artykule 18d tej ustawy znajdziemy szczeg\u00f3\u0142owe zapisy dotycz\u0105ce definicji koszt\u00f3w kwalifikowanych, dzia\u0142alno\u015bci badawczo-rozwojowej oraz wysoko\u015bci ulgi dost\u0119pnej dla poszczeg\u00f3lnych podatnik\u00f3w.<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">FAQ \u2013 najcz\u0119\u015bciej zadawane pytania o ulg\u0119 B+R<\/h2>\n\n\n<ol class=\" wp-block-list eplus-wrapper eplus-styles-uid-1a36b3\">\n<li class=\" eplus-wrapper\"><strong>Czy ulga B+R jest dost\u0119pna dla wszystkich rodzaj\u00f3w dzia\u0142alno\u015bci?<\/strong><\/li>\n<\/ol>\n\n\n<p class=\" eplus-wrapper\">Ulga B+R jest dost\u0119pna dla przedsi\u0119biorc\u00f3w prowadz\u0105cych dzia\u0142alno\u015b\u0107 badawczo-rozwojow\u0105. Nie jest jednak dost\u0119pna dla wszystkich rodzaj\u00f3w dzia\u0142alno\u015bci. Szczeg\u00f3\u0142owe informacje na ten temat mo\u017cna znale\u017a\u0107 w przepisach prawa podatkowego.<\/p>\n\n\n<ol start=\"2\" class=\" wp-block-list eplus-wrapper eplus-styles-uid-106be1\">\n<li class=\" eplus-wrapper\"><strong>Czy istniej\u0105 jakie\u015b ograniczenia co do wielko\u015bci projekt\u00f3w kwalifikuj\u0105cych si\u0119 do ulgi B+R?<\/strong><\/li>\n<\/ol>\n\n\n<p class=\" eplus-wrapper\">Nie ma konkretnych ogranicze\u0144 co do wielko\u015bci projekt\u00f3w kwalifikuj\u0105cych si\u0119 do ulgi B+R. Wa\u017cne jest jednak, aby projekty te by\u0142y zwi\u0105zane z dzia\u0142alno\u015bci\u0105 badawczo-rozwojow\u0105.<\/p>\n\n\n<ol start=\"3\" class=\" wp-block-list eplus-wrapper eplus-styles-uid-7201dd\">\n<li class=\" eplus-wrapper\"><strong>Jak zastosowanie ulgi B+R mo\u017ce wp\u0142yn\u0105\u0107 na przedsi\u0119biorstwo?<\/strong><\/li>\n<\/ol>\n\n\n<p class=\" eplus-wrapper\">Zastosowanie ulgi B+R przynosi wiele korzy\u015bci. S\u0105 to przede wszystkim:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-cf8bb8\">\n<li class=\" eplus-wrapper\">obni\u017cenie koszt\u00f3w prowadzenia dzia\u0142alno\u015bci,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">zwi\u0119kszenie konkurencyjno\u015bci firmy na rynku,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">pobudzenie innowacyjnych rozwi\u0105za\u0144,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">pobudzenie powstawania start-up\u00f3w.<\/li>\n<\/ul>","protected":false},"excerpt":"Ulga badawczo-rozwojowa to narz\u0119dzie, kt\u00f3re mo\u017ce przynie\u015b\u0107 realne korzy\u015bci finansowe dla przedsi\u0119biorc\u00f3w, kt\u00f3rzy inwestuj\u0105 w innowacje i rozw\u00f3j. Jakie zasady rz\u0105dz\u0105 tym mechanizmem, kto mo\u017ce z niego skorzysta\u0107 i jakie projekty kwalifikuj\u0105 si\u0119 do ulgi B+R? Wielu przedsi\u0119biorc\u00f3w zastanawia si\u0119 tak\u017ce, jak obliczy\u0107 t\u0119 ulg\u0119 i jakie s\u0105 procedury ubiegania si\u0119 o ni\u0105. Prowadzenie biznesu to nie zawsze \u0142atwe zadanie, zw\u0142aszcza w tych trudnych czasach. Jednak ulga B+R to nie tylko skomplikowane obliczenia i formalno\u015bci, to przede wszystkim inwestycja w przysz\u0142o\u015b\u0107 Twojego biznesu. Jak zatem w praktyce wygl\u0105da ulga B+R? Obja\u015bnienia znajdziesz w tym artykule! Ulga B+R \u2013 co to [&hellip;]","author":14,"featured_media":1816,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"editor_plus_copied_stylings":"{}","footnotes":""},"categories":[160],"tags":[],"class_list":["post-1812","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podatki-w-firmie"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Co to jest ulga B+R? Komu przys\u0142uguje ulga badawczo-rozwojowa? | Open Profit<\/title>\n<meta name=\"description\" content=\"Z poni\u017cszego artyku\u0142u dowiesz si\u0119 czym jest ulga badawczo-rozwojowa (B+R) i komu mo\u017ce przys\u0142ugiwa\u0107 \u2b50 Open Profit\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/openprofit.pl\/aktualnosci\/co-to-jest-ulga-badawczo-rozwojowa\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Co to jest ulga B+R? Komu przys\u0142uguje ulga badawczo-rozwojowa? | Open Profit\" \/>\n<meta property=\"og:description\" content=\"Z poni\u017cszego artyku\u0142u dowiesz si\u0119 czym jest ulga badawczo-rozwojowa (B+R) i komu mo\u017ce przys\u0142ugiwa\u0107 \u2b50 Open Profit\" \/>\n<meta property=\"og:url\" content=\"https:\/\/openprofit.pl\/aktualnosci\/co-to-jest-ulga-badawczo-rozwojowa\/\" \/>\n<meta property=\"og:site_name\" content=\"openprofit.pl\" \/>\n<meta property=\"article:published_time\" content=\"2023-11-06T18:26:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-17T10:44:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/11\/Ulga-badawczorozwojowa.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Kinga Musolf\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kinga Musolf\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minut\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Co to jest ulga B+R? Komu przys\u0142uguje ulga badawczo-rozwojowa? | Open Profit","description":"Z poni\u017cszego artyku\u0142u dowiesz si\u0119 czym jest ulga badawczo-rozwojowa (B+R) i komu mo\u017ce przys\u0142ugiwa\u0107 \u2b50 Open Profit","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/openprofit.pl\/aktualnosci\/co-to-jest-ulga-badawczo-rozwojowa\/","og_locale":"pl_PL","og_type":"article","og_title":"Co to jest ulga B+R? 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Jakie zasady rz\u0105dz\u0105 tym mechanizmem, kto mo\u017ce z niego skorzysta\u0107 i jakie projekty kwalifikuj\u0105 si\u0119 do ulgi B+R? Wielu przedsi\u0119biorc\u00f3w zastanawia si\u0119 tak\u017ce, jak obliczy\u0107 t\u0119 ulg\u0119 i jakie s\u0105 procedury ubiegania si\u0119 o ni\u0105. Prowadzenie biznesu to nie zawsze \u0142atwe zadanie, zw\u0142aszcza w tych trudnych czasach. Jednak ulga B+R to nie tylko skomplikowane obliczenia i formalno\u015bci, to przede wszystkim inwestycja w przysz\u0142o\u015b\u0107 Twojego biznesu. Jak zatem w praktyce wygl\u0105da ulga B+R? Obja\u015bnienia znajdziesz w tym artykule!<\/strong><\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\"><strong>Ulga badawczo-rozwojowa to narz\u0119dzie, kt\u00f3re mo\u017ce przynie\u015b\u0107 realne korzy\u015bci finansowe dla przedsi\u0119biorc\u00f3w, kt\u00f3rzy inwestuj\u0105 w innowacje i rozw\u00f3j. Jakie zasady rz\u0105dz\u0105 tym mechanizmem, kto mo\u017ce z niego skorzysta\u0107 i jakie projekty kwalifikuj\u0105 si\u0119 do ulgi B+R? Wielu przedsi\u0119biorc\u00f3w zastanawia si\u0119 tak\u017ce, jak obliczy\u0107 t\u0119 ulg\u0119 i jakie s\u0105 procedury ubiegania si\u0119 o ni\u0105. Prowadzenie biznesu to nie zawsze \u0142atwe zadanie, zw\u0142aszcza w tych trudnych czasach. Jednak ulga B+R to nie tylko skomplikowane obliczenia i formalno\u015bci, to przede wszystkim inwestycja w przysz\u0142o\u015b\u0107 Twojego biznesu. Jak zatem w praktyce wygl\u0105da ulga B+R? Obja\u015bnienia znajdziesz w tym artykule!<\/strong><\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-sY6U8e","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Ulga B+R \u2013 co to jest?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Ulga B+R \u2013 co to jest?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-VTeS72","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Ulga badawczo-rozwojowa, znana r\u00f3wnie\u017c jako ulga B+R, jest jednym z najwa\u017cniejszych instrument\u00f3w wspieraj\u0105cych dzia\u0142alno\u015b\u0107 innowacyjn\u0105 firm. <strong>Ulga ta pozwala na odliczenie od wysoko\u015bci dochodu uzyskanego z tytu\u0142u pozarolniczej dzia\u0142alno\u015bci gospodarczej cz\u0119\u015bci wydatk\u00f3w poniesionych na dzia\u0142alno\u015b\u0107 badawczo-rozwojow\u0105<\/strong>. Jest to szczeg\u00f3lnie korzystne dla firm, kt\u00f3re inwestuj\u0105 w nowe technologie, usprawnienia proces\u00f3w produkcyjnych czy rozw\u00f3j nowych produkt\u00f3w. Aktualnie wi\u0105\u017ce si\u0119 to tak\u017ce z mo\u017cliwo\u015bci\u0105 dwukrotnego zaliczenia niekt\u00f3rych wydatk\u00f3w do koszt\u00f3w uzyskania przychod\u00f3w<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Ulga badawczo-rozwojowa, znana r\u00f3wnie\u017c jako ulga B+R, jest jednym z najwa\u017cniejszych instrument\u00f3w wspieraj\u0105cych dzia\u0142alno\u015b\u0107 innowacyjn\u0105 firm. <strong>Ulga ta pozwala na odliczenie od wysoko\u015bci dochodu uzyskanego z tytu\u0142u pozarolniczej dzia\u0142alno\u015bci gospodarczej cz\u0119\u015bci wydatk\u00f3w poniesionych na dzia\u0142alno\u015b\u0107 badawczo-rozwojow\u0105<\/strong>. Jest to szczeg\u00f3lnie korzystne dla firm, kt\u00f3re inwestuj\u0105 w nowe technologie, usprawnienia proces\u00f3w produkcyjnych czy rozw\u00f3j nowych produkt\u00f3w. Aktualnie wi\u0105\u017ce si\u0119 to tak\u017ce z mo\u017cliwo\u015bci\u0105 dwukrotnego zaliczenia niekt\u00f3rych wydatk\u00f3w do koszt\u00f3w uzyskania przychod\u00f3w<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-bBNdji","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">W przypadku korzystania z ulgi B+R istotne jest zrozumienie, jakie wydatki kwalifikuj\u0105 si\u0119 do odliczenia. <strong>Do najwa\u017cniejszych nale\u017c\u0105: wynagrodzenia pracownik\u00f3w zaanga\u017cowanych w prace B+R, koszty materia\u0142\u00f3w i surowc\u00f3w, us\u0142ug doradczych, koszty bada\u0144 i analiz<\/strong> czy odpisy amortyzacyjne do okre\u015blonych \u015brodk\u00f3w trwa\u0142ych i warto\u015bci niematerialnych i prawnych wykorzystywanych w dzia\u0142alno\u015bci B+R. Warto jednak pami\u0119ta\u0107, \u017ce nie wszystkie wydatki zwi\u0105zane z dzia\u0142alno\u015bci\u0105 badawczo-rozwojow\u0105 mog\u0105 by\u0107 odliczone.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">W przypadku korzystania z ulgi B+R istotne jest zrozumienie, jakie wydatki kwalifikuj\u0105 si\u0119 do odliczenia. <strong>Do najwa\u017cniejszych nale\u017c\u0105: wynagrodzenia pracownik\u00f3w zaanga\u017cowanych w prace B+R, koszty materia\u0142\u00f3w i surowc\u00f3w, us\u0142ug doradczych, koszty bada\u0144 i analiz<\/strong> czy odpisy amortyzacyjne do okre\u015blonych \u015brodk\u00f3w trwa\u0142ych i warto\u015bci niematerialnych i prawnych wykorzystywanych w dzia\u0142alno\u015bci B+R. Warto jednak pami\u0119ta\u0107, \u017ce nie wszystkie wydatki zwi\u0105zane z dzia\u0142alno\u015bci\u0105 badawczo-rozwojow\u0105 mog\u0105 by\u0107 odliczone.<\/p>\n"]},{"blockName":"core\/shortcode","attrs":{"epAnimationGeneratedClass":"edplus_anim-qTnNUx","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n[accounting_banner]\n","innerContent":["\n[accounting_banner]\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-rP6wnI","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Podstaw\u0105 do skorzystania z ulgi B+R jest prowadzenie dzia\u0142alno\u015bci gospodarczej i ponoszenie wydatk\u00f3w na dzia\u0142alno\u015b\u0107 badawczo-rozwojow\u0105. <strong>Ulga ta przys\u0142uguje zar\u00f3wno ma\u0142ym, \u015brednim jak i du\u017cym przedsi\u0119biorstwom<\/strong>. Poni\u017cej przedstawiamy list\u0119 krok\u00f3w, kt\u00f3re nale\u017cy podj\u0105\u0107, aby skorzysta\u0107 z ulgi B+R:<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Podstaw\u0105 do skorzystania z ulgi B+R jest prowadzenie dzia\u0142alno\u015bci gospodarczej i ponoszenie wydatk\u00f3w na dzia\u0142alno\u015b\u0107 badawczo-rozwojow\u0105. <strong>Ulga ta przys\u0142uguje zar\u00f3wno ma\u0142ym, \u015brednim jak i du\u017cym przedsi\u0119biorstwom<\/strong>. Poni\u017cej przedstawiamy list\u0119 krok\u00f3w, kt\u00f3re nale\u017cy podj\u0105\u0107, aby skorzysta\u0107 z ulgi B+R:<\/p>\n"]},{"blockName":"core\/list","attrs":{"ordered":true,"className":"","epStylingOptions":{"columnsResponsiveEnabled":false,"columnsHoverEnabled":false,"itemsSpacingResponsiveEnabled":false,"itemsSpacingHoverEnabled":false,"listStyleResponsiveEnabled":false,"listStyleHoverEnabled":false,"listIconResponsiveEnabled":false,"listIconHoverEnabled":false,"columns":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"ToggleOptions"},{"label":"Columns","control":"Range","attribute":"columns","css":"grid-template-columns","customValue":"repeat({{value}}, 1fr)","props":{"max":5,"min":1,"supportedUnits":[]},"defaults":{"desktop":"1"},"show_if":{"className":["ep-custom-list"]}}]},"itemsSpacing":{"target":"","responsive":true,"hover":true,"options":[{"label":"Items 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class=\" eplus-wrapper\">Zidentyfikowanie projekt\u00f3w badawczo-rozwojowych w firmie.<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">Zidentyfikowanie projekt\u00f3w badawczo-rozwojowych w firmie.<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-Iv3PNf","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">Dokonanie analizy wydatk\u00f3w zwi\u0105zanych z tymi projektami.<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">Dokonanie analizy wydatk\u00f3w zwi\u0105zanych z tymi projektami.<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-zXdifj","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">Przygotowanie odpowiedniej dokumentacji, potwierdzaj\u0105cej poniesione wydatki.<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">Przygotowanie odpowiedniej dokumentacji, potwierdzaj\u0105cej poniesione wydatki.<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-BNxbyM","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">Z\u0142o\u017cenie odpowiednich deklaracji podatkowych.<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">Z\u0142o\u017cenie odpowiednich deklaracji podatkowych.<\/li>\n"]}],"innerHTML":"<ol class=\" wp-block-list eplus-wrapper eplus-styles-uid-0b1ef6\">\n\n\n\n\n\n<\/ol>","innerContent":["\n<ol class=\" wp-block-list eplus-wrapper\">",null,"\n\n",null,"\n\n",null,"\n\n",null,"<\/ol>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-FbM48N","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Kto mo\u017ce skorzysta\u0107 z ulgi badawczo-rozwojowej?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Kto mo\u017ce skorzysta\u0107 z ulgi badawczo-rozwojowej?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-wXsC5q","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\"><strong>Ulga ta jest dost\u0119pna zar\u00f3wno dla mikro, ma\u0142ych, \u015brednich, jak i du\u017cych przedsi\u0119biorstw<\/strong>. Niezale\u017cnie od wielko\u015bci firmy, kluczowe jest prowadzenie dzia\u0142alno\u015bci badawczo-rozwojowej. Przyk\u0142adowo, firma zajmuj\u0105ca si\u0119 produkcj\u0105 oprogramowania, kt\u00f3ra inwestuje w rozw\u00f3j nowych technologii, mo\u017ce skorzysta\u0107 z ulgi B+R oraz instrument\u00f3w uzupe\u0142niaj\u0105cych takich jak np. ulgi na zatrudnienie innowacyjnych pracownik\u00f3w.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\"><strong>Ulga ta jest dost\u0119pna zar\u00f3wno dla mikro, ma\u0142ych, \u015brednich, jak i du\u017cych przedsi\u0119biorstw<\/strong>. Niezale\u017cnie od wielko\u015bci firmy, kluczowe jest prowadzenie dzia\u0142alno\u015bci badawczo-rozwojowej. Przyk\u0142adowo, firma zajmuj\u0105ca si\u0119 produkcj\u0105 oprogramowania, kt\u00f3ra inwestuje w rozw\u00f3j nowych technologii, mo\u017ce skorzysta\u0107 z ulgi B+R oraz instrument\u00f3w uzupe\u0142niaj\u0105cych takich jak np. ulgi na zatrudnienie innowacyjnych pracownik\u00f3w.<\/p>\n"]},{"blockName":"core\/image","attrs":{"id":1816,"sizeSlug":"large","linkDestination":"none","className":"","epAnimationGeneratedClass":"edplus_anim-VJLNG6","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<figure class=\" wp-block-image size-large eplus-wrapper\"><img src=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/11\/Ulga-badawczorozwojowa-1024x576.png\" alt=\"Ulga badawczo-rozwojowa\" class=\"wp-image-1816\"\/><\/figure>\n","innerContent":["\n<figure class=\" wp-block-image size-large eplus-wrapper\"><img src=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/11\/Ulga-badawczorozwojowa-1024x576.png\" alt=\"Ulga badawczo-rozwojowa\" class=\"wp-image-1816\"\/><\/figure>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-lBSGRF","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Jakie projekty kwalifikuj\u0105 si\u0119 do ulgi B+R?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Jakie projekty kwalifikuj\u0105 si\u0119 do ulgi B+R?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-SVRV43","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Przy wyborze projekt\u00f3w kwalifikuj\u0105cych si\u0119 do ulgi B+R, kluczowe jest zrozumienie, \u017ce musz\u0105 one spe\u0142nia\u0107 okre\u015blone kryteria. Projekty musz\u0105 by\u0107 innowacyjne, co oznacza, \u017ce musz\u0105 wprowadza\u0107 nowe lub znacz\u0105co ulepszone produkty, procesy lub us\u0142ugi. Ponadto musz\u0105 one prowadzi\u0107 do zwi\u0119kszenia wiedzy lub umiej\u0119tno\u015bci w dziedzinie nauki, technologii lub innowacji.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Przy wyborze projekt\u00f3w kwalifikuj\u0105cych si\u0119 do ulgi B+R, kluczowe jest zrozumienie, \u017ce musz\u0105 one spe\u0142nia\u0107 okre\u015blone kryteria. Projekty musz\u0105 by\u0107 innowacyjne, co oznacza, \u017ce musz\u0105 wprowadza\u0107 nowe lub znacz\u0105co ulepszone produkty, procesy lub us\u0142ugi. Ponadto musz\u0105 one prowadzi\u0107 do zwi\u0119kszenia wiedzy lub umiej\u0119tno\u015bci w dziedzinie nauki, technologii lub innowacji.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-yp14EN","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">W\u015br\u00f3d projekt\u00f3w, kt\u00f3re mog\u0105 skorzysta\u0107 z ulgi B+R, mo\u017cna wymieni\u0107:<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">W\u015br\u00f3d projekt\u00f3w, kt\u00f3re mog\u0105 skorzysta\u0107 z ulgi B+R, mo\u017cna 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class=\" eplus-wrapper\">100% koszt\u00f3w uzyskania i utrzymania patentu, prawa ochronnego na wz\u00f3r u\u017cytkowy, prawa z rejestracji wzoru przemys\u0142owego,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">100% koszt\u00f3w uzyskania i utrzymania patentu, prawa ochronnego na wz\u00f3r u\u017cytkowy, prawa z rejestracji wzoru przemys\u0142owego,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-yu3pnm","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">200% pozosta\u0142ych koszt\u00f3w kwalifikowanych;<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">200% pozosta\u0142ych koszt\u00f3w kwalifikowanych;<\/li>\n"]}],"innerHTML":"<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-7e3195\">\n\n<\/ul>","innerContent":["\n<ul class=\" wp-block-list eplus-wrapper\">",null,"\n\n",null,"<\/ul>\n"]}],"innerHTML":"\n<li class=\" eplus-wrapper\">gdy osoba ma status 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Wiemy tak\u017ce jak skutecznie zabra\u0107 si\u0119 za przygotowanie dokumentacji zg\u0142oszeniowej.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Je\u015bli nie wiesz, jak prawid\u0142owo podej\u015b\u0107 do kwestii koszt\u00f3w kwalifikowanych oraz jak obliczy\u0107 wysoko\u015b\u0107 ulgi <strong>zg\u0142o\u015b si\u0119 do naszego biura rachunkowego Open Profit<\/strong>, w kt\u00f3rym \u015bwiadczymy <a href=\"https:\/\/openprofit.pl\/oferta\/uslugi-ksiegowe\/\">us\u0142ugi ksi\u0119gowe online<\/a>. Oferujemy d\u0142ugotrwa\u0142\u0105 wsp\u00f3\u0142prac\u0119 dla mikro i ma\u0142ych przedsi\u0119biorstw, a tym r\u00f3wnie\u017c tych, co prowadz\u0105 dzia\u0142alno\u015b\u0107 badawczo-rozwojow\u0105. W naszej ofercie znajdziesz zar\u00f3wno <a href=\"https:\/\/openprofit.pl\/oferta\/rejestracja-dzialalnosci-firmy\/\">pomoc w za\u0142o\u017ceniu firmy<\/a>, jak i pe\u0142n\u0105 <a href=\"https:\/\/openprofit.pl\/oferta\/kadry-i-place\/\">obs\u0142ug\u0119 kadrowo-p\u0142acow\u0105<\/a> niezale\u017cnie od bran\u017cy. Opr\u00f3cz tego zajmujemy si\u0119 mi\u0119dzy innymi okre\u015blaniem podstawy opodatkowania wydatk\u00f3w zwi\u0105zanych z prowadzeniem prac badawczo-rozwojowych. Wiemy tak\u017ce jak skutecznie zabra\u0107 si\u0119 za przygotowanie dokumentacji zg\u0142oszeniowej.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-GhgQSV","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">&nbsp;<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">&nbsp;<\/p>\n"]},{"blockName":"acf\/button","attrs":{"featured_posts":""},"innerBlocks":[],"innerHTML":"","innerContent":[]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-GhgQSV","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">&nbsp;<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">&nbsp;<\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-Q0OW18","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Ulga B+R \u2013 ksi\u0119gowanie<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Ulga B+R \u2013 ksi\u0119gowanie<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-jrbj8I","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Podstawowym krokiem w procesie ubiegania si\u0119 o ulg\u0119 badawczo-rozwojow\u0105 jest odpowiednie przygotowanie i dokumentacja projektu. <strong>Projekt musi spe\u0142nia\u0107 kryteria, jakie narzuca ulga na dzia\u0142alno\u015b\u0107 badawczo-rozwojow\u0105<\/strong>. Niezb\u0119dne jest r\u00f3wnie\u017c dok\u0142adne okre\u015blenie koszt\u00f3w zwi\u0105zanych z projektem, kt\u00f3re b\u0119d\u0105 podstaw\u0105 do obliczenia ulgi.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Podstawowym krokiem w procesie ubiegania si\u0119 o ulg\u0119 badawczo-rozwojow\u0105 jest odpowiednie przygotowanie i dokumentacja projektu. <strong>Projekt musi spe\u0142nia\u0107 kryteria, jakie narzuca ulga na dzia\u0142alno\u015b\u0107 badawczo-rozwojow\u0105<\/strong>. Niezb\u0119dne jest r\u00f3wnie\u017c dok\u0142adne okre\u015blenie koszt\u00f3w zwi\u0105zanych z projektem, kt\u00f3re b\u0119d\u0105 podstaw\u0105 do obliczenia ulgi.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-1Z6qcl","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Wa\u017cnym elementem procedury jest wyodr\u0119bnienie koszt\u00f3w dzia\u0142alno\u015bci B+R w ksi\u0119gach rachunkowych Je\u015bli przedsi\u0119biorstwo prowadzi podatkow\u0105 ksi\u0119g\u0119 przychod\u00f3w i rozchod\u00f3w, konieczne jest uwzgl\u0119dnienie dzia\u0142alno\u015bci badawczo-rozwojowej w kolumnie 16. Na koniec roku koszty te nale\u017cy zsumowa\u0107.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Wa\u017cnym elementem procedury jest wyodr\u0119bnienie koszt\u00f3w dzia\u0142alno\u015bci B+R w ksi\u0119gach rachunkowych Je\u015bli przedsi\u0119biorstwo prowadzi podatkow\u0105 ksi\u0119g\u0119 przychod\u00f3w i rozchod\u00f3w, konieczne jest uwzgl\u0119dnienie dzia\u0142alno\u015bci badawczo-rozwojowej w kolumnie 16. Na koniec roku koszty te nale\u017cy zsumowa\u0107.<\/p>\n"]},{"blockName":"core\/image","attrs":{"id":1818,"sizeSlug":"large","linkDestination":"none","className":"","epAnimationGeneratedClass":"edplus_anim-4yT7mY","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<figure class=\" wp-block-image size-large eplus-wrapper\"><img src=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/11\/Ulga-br-1-1024x576.png\" alt=\"Ulga B+R\" class=\"wp-image-1818\"\/><\/figure>\n","innerContent":["\n<figure class=\" wp-block-image size-large eplus-wrapper\"><img src=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/11\/Ulga-br-1-1024x576.png\" alt=\"Ulga B+R\" class=\"wp-image-1818\"\/><\/figure>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-hXkWes","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Ulga B+R \u2013 przyk\u0142ady<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Ulga B+R \u2013 przyk\u0142ady<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-LODCnJ","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Ulga badawczo-rozwojowa jest niezwykle przydatnym narz\u0119dziem dla przedsi\u0119biorc\u00f3w, kt\u00f3rzy inwestuj\u0105 w innowacje. Przyk\u0142adowo, firma dzia\u0142aj\u0105ca w sektorze IT, kt\u00f3ra tworzy nowe oprogramowanie, mo\u017ce skorzysta\u0107 z ulgi B+R, obni\u017caj\u0105c tym samym koszty zwi\u0105zane z procesem tw\u00f3rczym. Innym przyk\u0142adem mo\u017ce by\u0107 przedsi\u0119biorstwo z bran\u017cy biotechnologicznej, kt\u00f3re prowadzi badania nad nowymi lekami. W obu przypadkach ulga B+R pozwala na znaczne zmniejszenie wydatk\u00f3w, co przek\u0142ada si\u0119 na wi\u0119ksz\u0105 konkurencyjno\u015b\u0107 firmy na rynku. Ulga B+R mo\u017ce korzystnie wp\u0142yn\u0105\u0107 tak\u017ce na:<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Ulga badawczo-rozwojowa jest niezwykle przydatnym narz\u0119dziem dla przedsi\u0119biorc\u00f3w, kt\u00f3rzy inwestuj\u0105 w innowacje. Przyk\u0142adowo, firma dzia\u0142aj\u0105ca w sektorze IT, kt\u00f3ra tworzy nowe oprogramowanie, mo\u017ce skorzysta\u0107 z ulgi B+R, obni\u017caj\u0105c tym samym koszty zwi\u0105zane z procesem tw\u00f3rczym. Innym przyk\u0142adem mo\u017ce by\u0107 przedsi\u0119biorstwo z bran\u017cy biotechnologicznej, kt\u00f3re prowadzi badania nad nowymi lekami. W obu przypadkach ulga B+R pozwala na znaczne zmniejszenie wydatk\u00f3w, co przek\u0142ada si\u0119 na wi\u0119ksz\u0105 konkurencyjno\u015b\u0107 firmy na rynku. Ulga B+R mo\u017ce korzystnie wp\u0142yn\u0105\u0107 tak\u017ce na:<\/p>\n"]},{"blockName":"core\/list","attrs":{"className":"","epStylingOptions":{"columnsResponsiveEnabled":false,"columnsHoverEnabled":false,"itemsSpacingResponsiveEnabled":false,"itemsSpacingHoverEnabled":false,"listStyleResponsiveEnabled":false,"listStyleHoverEnabled":false,"listIconResponsiveEnabled":false,"listIconHoverEnabled":false,"columns":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"ToggleOptions"},{"label":"Columns","control":"Range","attribute":"columns","css":"grid-template-columns","customValue":"repeat({{value}}, 1fr)","props":{"max":5,"min":1,"supportedUnits":[]},"defaults":{"desktop":"1"},"show_if":{"className":["ep-custom-list"]}}]},"itemsSpacing":{"target":"","responsive":true,"hover":true,"options":[{"label":"Items 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class=\" eplus-wrapper\"><strong>obni\u017cenie koszt\u00f3w<\/strong> \u2013 dzi\u0119ki uldze B+R, firmy mog\u0105 obni\u017cy\u0107 koszty zwi\u0105zane z prowadzeniem bada\u0144 i rozwoju;<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\"><strong>obni\u017cenie koszt\u00f3w<\/strong> \u2013 dzi\u0119ki uldze B+R, firmy mog\u0105 obni\u017cy\u0107 koszty zwi\u0105zane z prowadzeniem bada\u0144 i rozwoju;<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-vJRzE9","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\"><strong>wspieranie innowacji<\/strong> \u2013 ulga B+R zach\u0119ca przedsi\u0119biorstwa do inwestowania w nowe technologie i rozwi\u0105zania, co przek\u0142ada si\u0119 na rozw\u00f3j gospodarki;<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\"><strong>wspieranie innowacji<\/strong> \u2013 ulga B+R zach\u0119ca przedsi\u0119biorstwa do inwestowania w nowe technologie i rozwi\u0105zania, co przek\u0142ada si\u0119 na rozw\u00f3j gospodarki;<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-z1QgWu","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\"><strong>wspieranie start-up\u00f3w<\/strong> \u2013 m\u0142ode firmy, kt\u00f3re cz\u0119sto nie maj\u0105 du\u017cych zasob\u00f3w finansowych, mog\u0105 skorzysta\u0107 z ulgi B+R, aby przyspieszy\u0107 rozw\u00f3j swoich produkt\u00f3w czy us\u0142ug.<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\"><strong>wspieranie start-up\u00f3w<\/strong> \u2013 m\u0142ode firmy, kt\u00f3re cz\u0119sto nie maj\u0105 du\u017cych zasob\u00f3w finansowych, mog\u0105 skorzysta\u0107 z ulgi B+R, aby przyspieszy\u0107 rozw\u00f3j swoich produkt\u00f3w czy us\u0142ug.<\/li>\n"]}],"innerHTML":"<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-7d1c92\">\n\n\n\n<\/ul>","innerContent":["\n<ul class=\" wp-block-list eplus-wrapper\">",null,"\n\n",null,"\n\n",null,"<\/ul>\n"]},{"blockName":"core\/heading","attrs":{"level":3,"className":"","epAnimationGeneratedClass":"edplus_anim-wdB46i","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h3 class=\" wp-block-heading eplus-wrapper\">Ulga B+R \u2013 CIT<\/h3>\n","innerContent":["\n<h3 class=\" wp-block-heading eplus-wrapper\">Ulga B+R \u2013 CIT<\/h3>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-wc4fvA","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Jak w przepisach CIT kszta\u0142tuje si\u0119 ulga B+R? Podstawa prawna znajduje si\u0119 w Ustawie z dnia 15 lutego 1992 roku o podatku dochodowym od os\u00f3b prawnych. W artykule 18d tej ustawy znajdziemy szczeg\u00f3\u0142owe zapisy dotycz\u0105ce definicji koszt\u00f3w kwalifikowanych, dzia\u0142alno\u015bci badawczo-rozwojowej oraz wysoko\u015bci ulgi dost\u0119pnej dla poszczeg\u00f3lnych podatnik\u00f3w.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Jak w przepisach CIT kszta\u0142tuje si\u0119 ulga B+R? Podstawa prawna znajduje si\u0119 w Ustawie z dnia 15 lutego 1992 roku o podatku dochodowym od os\u00f3b prawnych. W artykule 18d tej ustawy znajdziemy szczeg\u00f3\u0142owe zapisy dotycz\u0105ce definicji koszt\u00f3w kwalifikowanych, dzia\u0142alno\u015bci badawczo-rozwojowej oraz wysoko\u015bci ulgi dost\u0119pnej dla poszczeg\u00f3lnych podatnik\u00f3w.<\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-5TQGJq","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">FAQ \u2013 najcz\u0119\u015bciej zadawane pytania o ulg\u0119 B+R<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">FAQ \u2013 najcz\u0119\u015bciej zadawane pytania o ulg\u0119 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