{"id":100037,"date":"2026-09-10T12:00:00","date_gmt":"2026-09-10T10:00:00","guid":{"rendered":"https:\/\/krs-adwokaci.pl\/?krs-import=ulga-na-ekspansje-dla-sklepow-internetowych"},"modified":"2026-10-26T11:49:01","modified_gmt":"2026-10-26T10:49:01","slug":"ulga-na-ekspansje-dla-sklepow-internetowych","status":"publish","type":"page","link":"https:\/\/krs-adwokaci.pl\/en\/ulga-na-ekspansje-dla-sklepow-internetowych\/","title":{"rendered":"Expansion Tax Relief for Online Shops"},"content":{"rendered":"
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KRS Law Firm \u00b7 Tax Optimisation<\/p>\n<\/div><\/div>\n\n

Expansion Tax Relief for Online Shops<\/h1><\/div><\/div>\n\n

As e-commerce develops rapidly, more businesses face the challenge of expanding their operations. Poland\u2019s tax system offers support through expansion relief, helping online shops increase revenue and reach domestic and foreign sales markets.<\/p>\n<\/div><\/div>\n<\/div>\n\n

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Practice Area<\/p>\n<\/div><\/div>\n\n

Tax Optimisation \u2192<\/a><\/p>\n<\/div><\/div>\n<\/div>\n\n

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See Also<\/p>\n<\/div><\/div>\n\n

Transfer Pricing<\/a>  \u00b7   Expansion Tax Relief<\/a>  \u00b7   Estonian CIT<\/a>  \u00b7   R&D Tax Relief \/ IP Box<\/a>  \u00b7   Family Foundations<\/a><\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n

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01<\/p>\n<\/div><\/div>\n\n

Who Can Claim Expansion Relief for Online Shops?<\/h2><\/div><\/div>\n<\/div>\n\n
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The relief allows taxpayers to make an additional deduction for expenditure associated with increasing revenue from product sales.\u00a0<\/p>\n

A product is an item manufactured by the taxpayer: a tangible good capable of being traded independently. The relief therefore concerns physical goods and does not cover rights such as copyright. It is intended for manufacturers whose products are distributed in Poland.\u00a0<\/p>\n

How Expansion Relief Works\u00a0<\/strong>for Online Shops<\/strong><\/p>\n

Expansion relief allows an additional deduction from the tax base for expenditure incurred to expand domestic or foreign sales markets. For foreign sales, the sales revenue must be taxable in Poland.<\/p>\n

The relief allows expansion expenditure to be deducted twice: first as a tax-deductible expense and then again under the relief.\u00a0<\/p>\n

The relief is subject to a monetary limit. A taxpayer may deduct up to PLN 1 million in a tax year.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n

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02<\/p>\n<\/div><\/div>\n\n

Deductible Costs Under Expansion Relief for Online Shops<\/h2><\/div><\/div>\n<\/div>\n\n
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The legislation expressly identifies the eligible categories of expenditure:
participation in trade fairs, including exhibition space, air travel, accommodation and meals for the taxpayer and their employees;
promotional and information activities, including advertising space, website preparation, press publications, brochures, product catalogues and leaflets;
adapting product packaging to customers\u2019 requirements;
preparing documentation enabling products to be sold, particularly product certification and trade mark registration;
preparing documentation needed to participate in tenders or submit offers to other businesses.
Tax authorities emphasise that the list of eligible expenditure is exhaustive. However, the promotional and information activities listed are examples and may include influencer services and taxpayers\u2019 activities on social media such as Facebook and Instagram.<\/p>\n

Claiming the<\/strong>Relief\u00a0<\/b>for Online Shops<\/b><\/span><\/p>\n

The relief is claimed in the annual tax return for the year in which the costs were incurred. If a loss is reported for that year, the taxpayer may use the relief in returns for the six consecutive tax years immediately following the year in which the deduction became available.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n

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Would You Like to Speak to Our Experts?<\/h2><\/div><\/div>\n\n

+48 42 207 6666<\/a><\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n

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03<\/p>\n<\/div><\/div>\n\n

Practical Considerations<\/h2><\/div><\/div>\n<\/div>\n\n
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Taxpayers incurring eligible expansion expenditure should allocate it to the products they manufacture and keep appropriate records. This matters particularly when several products are launched at the same time.
Taxpayers must also monitor revenue to ensure that the conditions for the relief are met. The relief can be claimed on an ongoing basis, with the increase in revenue demonstrated over two consecutive years starting with the year in which eligible expenditure was incurred.
Tax authorities explain that taxpayers need not prove that the expenditure covered by the relief caused the increase in sales revenue. Nor must the increase concern the particular products to which the eligible expenditure related. The relevant factor is the numerical increase in revenue.\u00a0<\/p>\n

It is therefore worth reviewing expenditure to assess eligibility for expansion relief for online shops.<\/strong><\/p>\n

Expansion relief is a valuable tool for online shops<\/strong>seeking to increase revenue by entering new markets. The ability to deduct expansion expenditure twice can provide significant support for business development. Tax specialists can help businesses use the relief effectively and pursue their expansion objectives.<\/p>\n

How Our Firm Can Help:
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