Your Accountant’s Cheat Sheet: 7 Steps to a Safe IP Box

The IP Box relief is one of Poland’s most powerful tax tools for IT companies, software developers, and startups.

But keeping that 5% tax rate is not just about filing the right declaration — it’s about proving that you are the actual creator and owner of the intellectual property behind your product.

Follow this checklist prepared me,- your lawyer in Poland — and share it with your accountant. Individuals / Foreigners – Tatiana Lyashchenko Your own lawyer in Poland

I. Contracts with subcontractors

• Make sure your agreements clearly transfer copyright and define the scope of the developed code or product.

• Specify that your company bears the business risk and makes key decisions on architecture, product direction, and commercialization.

• Keep acceptance reports, correspondence, and project documentation as evidence.

II. Separate your income

• Clearly distinguish income from IP licensing or sale from income earned for services (e.g., consulting, DevOps, maintenance).

• Only the income linked directly to qualified IP is eligible for the 5% tax rate.

III. Include only “clean” R&D expenses

• The nexus ratio includes only real R&D (Polish – B+R badanie I rozwój) costs — not those subsidized or covered by grants.

• If your nexus indicator exceeds 1, use 1 — overreporting may trigger tax reassessments and penalties.

Common accounting mistakes:

• Including general administrative or marketing expenses

• Adding third-party services unrelated to R&D

Remember: The nexus formula compares qualified R&D expenses to total IP-related expenses — and this is often the weakest point during audits.

IV. Keep a separate IP Box ledger

• Create a dedicated IP Box revenue and cost register (księga przychodów i kosztów IP Box).

• For each piece of IP (software, module, license), record the income, expenses, and nexus coefficient separately.

V. Gather technical evidence

• Keep specifications, product backlogs, sprint reports, and technical documentation — anything that proves your R&D activity.

• The more factual evidence of your technical involvement, the stronger your legal position.

VI. Verify ownership of results

• The rights to the created code must belong to you (or your company).

• Store all contracts confirming that subcontractors transfer full intellectual property rights to your business.

Lawyer’s tips

• The IP Box relief can be combined with the R&D (B+R) tax incentive, further reducing your taxable base.

• Keep all documentation for at least five years after filing your return.

• Avoid template contracts that lack an IP transfer clause — the tax office will spot this immediately.

• Ideally, create a dedicated IP Box folder: contracts, transfer protocols, emails, reports, etc.

My final word as your own lawyer in Poland: Contacts – Tatiana Lyashchenko Your own lawyer in Poland

Writing about IP Box compliance is easy.

Applying these rules in real life — that’s where legal expertise matters.

If you’re unsure how to align your R&D documentation or outsourcing model with IP Box compliance, get in touch — and may your 5% tax rate stay safely yours! 😉