Research and development (R&D) centres
Research and development centres are enterprises which are not research institutes but which carry out research or development activities and have R&D centre (CBR) status. This status is granted by the Minister of Economy upon fulfilment of formal conditions provided for in the Act on Certain Forms of Supporting Innovative Activity of 30 May 2008.
In Poland, according to the data of the Ministry of Development as of 29 January 2020, only 40 companies enjoyed the CBR status.
The status of a research and development centre can be obtained by an entrepreneur:
- whose net revenue from the sale of goods, products and financial operations for the previous financial year amounted to at least:
- PLN 5 000 000 and whose net revenue from the sale of research and development services classified as research and development services constitutes at least 20% of net revenue,
- 2 500 000 PLN and are lower than 5 000 000 PLN and whose net revenue from the sale of its own research and development services classified as research and development services, within the meaning of the provisions on the Polish classification of products and services or industrial property rights, constitutes at least 70% of net revenue,
- who applies the provisions on accounting,
- who is not in arrears with the payment of taxes and social and health insurance contributions.
The status of a research and development centre can be granted to any entity conducting research and development activity, regardless of its size and industry, within one year from the date of commencement of its activity. The condition for acquiring the rights under the CBR is meeting all the above criteria and submitting the application to the minister in charge of economy together with a set of required attachments.
