Read-only report. Correct income and IP links, expenses or company tax inputs, then regenerate.
Prepare your IP Box report
1 invoice has no IP right allocation (assign in IP Box). 1 invoice allocations have a 0% IP share. Those amounts stay outside qualified income. Marking expenses as indirect does not qualify invoice income.
1 expenses are unclassified and contribute nothing to IP costs or Nexus. Classify them in Expenses.
1 direct expenses could not be fully allocated. Assign a specific IP right where supported, including costs incurred before revenue, in Expenses, then regenerate.
- Review income in IP Box . Choose an invoice and select Set up IP Box. Create a right from it or reuse a suggested existing right; the description is copied for you.
- In that same form, set IP transfer or Licence sales, the qualifying share, description and commit hashes, then Save and link to invoice. Licence income does not require commit hashes. Use Not covered by IP Box for non-IP income; it remains in total revenue and is no longer awaiting review. Use 85% only where your records support it.
- Review expenses: Direct allocates 100% to a selected IP right or across qualifying IP income in that month; Indirect means shared costs apportioned by monthly qualifying revenue / all revenue. Nexus A–D is a separate classification; indirect costs never enter those buckets. Choose a specific IP right to record Nexus expenditure. Importing a cost sheet with optional classification flags preselects the expense dropdowns; blank flags stay Unclassified.
Generate or regenerate the invoice attribution year after changes. Pin the reviewed report to keep a frozen copy, including its source data and XLSX export. Future generation creates or updates a separate draft.
PIT/IP annex
One PIT/IP annex combines qualifying licence sales and IP transfers. Your existing tax return, other income, deductions and payments stay separate.
Review and transfer guidance
The workbook shows IP revenue and costs, annual calculations for each right, and the remaining PIT/IP fields as recorded in the company source settings. Maintain the number of rights, past losses, B+R deductions, Nexus and adjustments there, then regenerate. Missing values remain blank; an assumed Nexus is not copied as confirmed data.
It includes instructions for transferring reviewed values into an existing return. Do not duplicate PIT/IP revenue and costs in PIT/B or ordinary business income. For PIT-36L (21) for 2025, the annex tax connects to field 143. The worksheet does not calculate your overall tax payment or refund. If PIT/IP already exists, reconcile these values with it rather than adding a second annex or counting the same tax again.
PIT/IP 2025
Załącznik PIT/IP (5) za 2025 r. - przygotowanie danych, Atelier Kodu Anna Przykład
This preview matches the report's XLSX annex. Correct missing information in the source settings linked below, then regenerate the report. The report itself is read-only.
Comparison using the main report assumptions
Uses the main report's Nexus ratios and assumes no historic losses, additional B+R deductions or tax adjustments. This comparison is not confirmation of those assumptions.
- Current IP profit before Nexus
- 51,832.00 PLN
- Income using report Nexus
- 46,121.17 PLN
- 5% tax before adjustments
- Not established
Source inputs needed for the completed annex
- Confirm that no IP-specific tax adjustments or exemptions apply, or enter the relevant amounts. IP tax adjustments
Taxpayer details and right counts complete the annex but do not block the financial comparison.
C · IP revenue, costs and income
| PIT/IP field | Information | Value |
|---|---|---|
| 16 | Przychody IP | 97,062.00 PLN |
| 17 | Przypisane koszty IP | 45,230.00 PLN |
| 18 | Suma dochodów z praw | 51,832.00 PLN |
| 19 | Odliczenie B+R w dochodzie IP | Waiting for source inputs |
| 20 | Suma dochodów po zastosowaniu Nexus | 46,121.17 PLN |
| 21 | Dochód IP poza stawką 5% Wymaga przeniesienia do właściwej pozycji PIT/B; sprawdź zwolnienie z poz. 24. | Waiting for source inputs |
| 22 | Bieżące straty z praw IP | Waiting for source inputs |
Annual workings by IP right
Current profit is before past losses, B+R deductions and Nexus. Losses on different rights stay separate.
Scroll sideways to see all amounts and Nexus.
| IP right | IP revenue | IP costs | Current profit / loss | Nexus | Qualified income |
|---|---|---|---|---|---|
| Atelier Render Engine | 55,992.00 PLN | 32,800.00 PLN | 23,192.00 PLN | 80% Calculated from recorded eligible direct Nexus A–D expenditure. Nexus source data | 18,553.60 PLN |
| Atelier Export SDK | 21,320.00 PLN | 7,700.00 PLN | 13,620.00 PLN | 100% Calculated from recorded eligible direct Nexus A–D expenditure. Nexus source data | 13,620.00 PLN |
| Texture compression method | 19,750.00 PLN | 4,730.00 PLN | 15,020.00 PLN | 92.86% Calculated from recorded eligible direct Nexus A–D expenditure. Nexus source data | 13,947.57 PLN |
G · IP Box tax and final base
| PIT/IP field | Information | Value |
|---|---|---|
| 40 | Końcowa podstawa - pełne złote | Waiting for source inputs |
| 41 | Podatek 5% - pełne złote | Waiting for source inputs |
| 42 | Doliczenia do podatku IP | Confirm applicability |
| 43 | Odliczenia od podatku IP | Confirm applicability |
| 44 | Podatek IP po korektach - pełne złote | Waiting for source inputs |
All PIT/IP fields
| PIT/IP field | Information | Value |
|---|---|---|
| 1 | NIP | 1234563218 |
| 2 | Rok | 2025 |
| 3 | Nazwisko Nie kopiujemy nazwy firmy do danych osoby. | Przykład |
| 4 | Pierwsze imię | Anna |
| 5 | Data urodzenia DD-MM-RRRR | 1988-04-12 |
| 6 | Patenty | 0 |
| 7 | Wzory użytkowe | 0 |
| 8 | Wzory przemysłowe | 0 |
| 9 | Topografie układów | 0 |
| 10 | Dodatkowa ochrona produktu leczniczego / roślin | 0 |
| 11 | Rejestracja produktu leczniczego | 0 |
| 12 | Odmiany roślin | 0 |
| 13 | Prawa autorskie do oprogramowania | 2 |
| 14 | Ekspektatywy na koniec roku | 0 |
| 15 | Rozliczenie dla rodzaju / grupy produktów lub usług | If applicable |
| 16 | Przychody IP | 97,062.00 PLN |
| 17 | Przypisane koszty IP | 45,230.00 PLN |
| 18 | Suma dochodów z praw | 51,832.00 PLN |
| 19 | Odliczenie B+R w dochodzie IP | Waiting for source inputs |
| 20 | Suma dochodów po zastosowaniu Nexus | 46,121.17 PLN |
| 21 | Dochód IP poza stawką 5% Wymaga przeniesienia do właściwej pozycji PIT/B; sprawdź zwolnienie z poz. 24. | Waiting for source inputs |
| 22 | Bieżące straty z praw IP | Waiting for source inputs |
| 23 | Dochód 5% objęty zwolnieniem | Confirm applicability |
| 24 | Pozostały dochód IP objęty zwolnieniem | Confirm applicability |
| 25 | Rok zwolnienia | If applicable |
| 26 | Doliczenie związane z wcześniejszym zwolnieniem | Confirm applicability |
| 27 | Strata po doliczeniu | Waiting for source inputs |
| 28 | Dochód do doliczenia | Waiting for source inputs |
| 29 | Podstawa po części D - pełne złote | Waiting for source inputs |
| 30 | Zwiększenie straty IP | Confirm applicability |
| 31 | Strata po zwiększeniu | Waiting for source inputs |
| 32 | Zmniejszenie straty IP | Confirm applicability |
| 33 | Strata po zmniejszeniu | Waiting for source inputs |
| 34 | Doliczenie do podstawy | Waiting for source inputs |
| 35 | Podstawa po części F.1 | Waiting for source inputs |
| 36 | Zwiększenie podstawy IP | Confirm applicability |
| 37 | Zmniejszenie podstawy IP | Confirm applicability |
| 38 | Podstawa po korektach | Waiting for source inputs |
| 39 | Odliczenie wcześniejszych wierzytelności / zobowiązań | Confirm applicability |
| 40 | Końcowa podstawa - pełne złote | Waiting for source inputs |
| 41 | Podatek 5% - pełne złote | Waiting for source inputs |
| 42 | Doliczenia do podatku IP | Confirm applicability |
| 43 | Odliczenia od podatku IP | Confirm applicability |
| 44 | Podatek IP po korektach - pełne złote | Waiting for source inputs |
Instructions and transfer note
To wyłącznie przygotowanie załącznika PIT/IP (5) za 2025 r., nie całe zeznanie PIT i nie plik e-Deklaracji.
Raport jest tylko do odczytu. Uzupełnij dane w źródłowych ustawieniach podatkowych firmy, a następnie wygeneruj raport ponownie.
Brak danych pozostaje pusty. Nie kopiuj brakujących danych jako zera.
Working copy for review, not a filing document. Sources: official PIT/IP form · 2025 PIT-36L instructions
This report uses saved calculation rules. Manage source rules in tax settings.
Detailed IP ledger
Source data saved at generation. IP costs include direct costs and the allocated share of indirect costs. Nexus A–D shows only separately classified direct costs.
| Month | Qualified revenue | Other revenue | All revenue | IP cost | Qualified profit |
|---|---|---|---|---|---|
| 01/2025 | 13600.00 | 2400.00 | 16000.00 | 3200.00 | 8320.00 |
| 02/2025 | 14552.00 | 2568.00 | 17120.00 | 4800.00 | 7801.60 |
| 03/2025 | 17600.00 | 4400.00 | 22000.00 | 5000.00 | 12600.00 |
| 04/2025 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 05/2025 | 11160.00 | 13640.00 | 24800.00 | 15100.00 | -2948.00 |
| 06/2025 | 0.00 | 8600.00 | 8600.00 | 0.00 | 0.00 |
| 07/2025 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 08/2025 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 09/2025 | 19750.00 | 0.00 | 19750.00 | 4730.00 | 13947.57 |
| 10/2025 | 0.00 | 7300.00 | 7300.00 | 0.00 | 0.00 |
| 11/2025 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 12/2025 | 20400.00 | 3600.00 | 24000.00 | 12400.00 | 6400.00 |
| Nr KPiR | Date | Document | IP right / description | Source PLN | IP revenue | IP cost | Nexus A | Nexus B | Nexus C | Nexus D | Classification | Commit hashes |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 01/2025 | ||||||||||||
| 7 | 2025-01-20 | FV 11/01/2025 | Atelier Render Engine Cloud GPU nodes, January | 3200.00 | — | 3200.00 | 3200.00 | — | — | — | Direct / bezpośredni | |
| 5 | 2025-01-31 | FV/01/2025 | Atelier Render Engine Render Engine licence, Q1 2025 | 16000.00 | 13600.00 | — | — | — | — | — | Licence sales | |
| Suma miesiąca | 13600.00 | 3200.00 | ||||||||||
| Narastająco | 13600.00 | 3200.00 | ||||||||||
| 02/2025 | ||||||||||||
| 24 | 2025-02-17 | FV 28/02/2025 | Atelier Render Engine Cloud GPU nodes, February | 4800.00 | — | 4800.00 | 4800.00 | — | — | — | Direct / bezpośredni | |
| 14 | 2025-02-28 | FV/02/2025 | Atelier Render Engine Render Engine licence, EUR | 17120.00 | 14552.00 | — | — | — | — | — | Licence sales | |
| Suma miesiąca | 14552.00 | 4800.00 | ||||||||||
| Narastająco | 28152.00 | 8000.00 | ||||||||||
| 03/2025 | ||||||||||||
| 15 | 2025-03-11 | FV 25/02/2025 | Atelier Export SDK Build servers for the export SDK | 5000.00 | — | 5000.00 | 5000.00 | — | — | — | Direct / bezpośredni | |
| 23 | 2025-03-31 | FV/03/2025 | Atelier Export SDK Export SDK: sale of rights to the glTF module | 22000.00 | 17600.00 | — | — | — | — | — | IP transfer | a91c4e2, 5be07d1, c2f3380 |
| Suma miesiąca | 17600.00 | 5000.00 | ||||||||||
| Narastająco | 45752.00 | 13000.00 | ||||||||||
| 05/2025 | ||||||||||||
| 38 | 2025-05-06 | FV 5/2025 | All rights Co-working desk (annual) | 3600.00 | — | 3600.00 | — | — | — | — | Indirect / pośredni | |
| 33 | 2025-05-12 | FV 4/2025 | Atelier Render Engine Freelance shader developer | 4000.00 | — | 4000.00 | — | 4000.00 | — | — | Direct / bezpośredni | |
| 62 | 2025-05-15 | FV 77/2025 | Atelier Export SDK External QA contractor | 1500.00 | — | 1500.00 | — | 1500.00 | — | — | Direct / bezpośredni | |
| 49 | 2025-05-20 | FV 18/2025 | Atelier Render Engine Physics middleware licence (affiliated company) | 6000.00 | — | 6000.00 | — | — | 6000.00 | — | Direct / bezpośredni | |
| 41 | 2025-05-30 | FV/05/2025 | Atelier Render Engine Bundle: engine + SDK licence | 12400.00 | 7440.00 | — | — | — | — | — | Licence sales | |
| 41 | 2025-05-30 | FV/05/2025 | Atelier Export SDK Bundle: engine + SDK licence | 12400.00 | 3720.00 | — | — | — | — | — | Licence sales | |
| Suma miesiąca | 11160.00 | 15100.00 | ||||||||||
| Narastająco | 56912.00 | 28100.00 | ||||||||||
| 06/2025 | ||||||||||||
| 52 | 2025-06-30 | FV/06/2025 | Atelier Export SDK SDK licence, to be confirmed | 8600.00 | 0.00 | — | — | — | — | — | Licence sales | |
| Suma miesiąca | 0.00 | 0.00 | ||||||||||
| Narastająco | 56912.00 | 28100.00 | ||||||||||
| 09/2025 | ||||||||||||
| 81 | 2025-09-02 | FV 9/2025 | All rights Accounting service | 1230.00 | — | 1230.00 | — | — | — | — | Indirect / pośredni | |
| 84 | 2025-09-12 | FV 102/2025 | Texture compression method Patent attorney fee | 2500.00 | — | 2500.00 | — | 2500.00 | — | — | Direct / bezpośredni | |
| 86 | 2025-09-26 | INV-2025-17 | Texture compression method Prior-art database access | 1000.00 | — | 1000.00 | — | — | — | 1000.00 | Direct / bezpośredni | |
| 88 | 2025-09-30 | FV/09/2025 | Texture compression method Texture compression: sale of rights | 19750.00 | 19750.00 | — | — | — | — | — | IP transfer | 7d20ab9, e41f6c3 |
| Suma miesiąca | 19750.00 | 4730.00 | ||||||||||
| Narastająco | 76662.00 | 32830.00 | ||||||||||
| 10/2025 | ||||||||||||
| 93 | 2025-10-03 | FV 31/2025 | Atelier Export SDK Code review by a related party | 1000.00 | — | 0.00 | — | — | 0.00 | — | Direct / bezpośredni | |
| 97 | 2025-10-31 | FV/10/2025 | Engine consulting and licence | 7300.00 | 0.00 | — | — | — | — | — | Awaiting IP review | |
| Suma miesiąca | 0.00 | 0.00 | ||||||||||
| Narastająco | 76662.00 | 32830.00 | ||||||||||
| 12/2025 | ||||||||||||
| 108 | 2025-12-02 | FV 1203/2025 | All rights Workstation laptop | 9400.00 | — | 9400.00 | — | — | — | — | Indirect / pośredni | |
| 71 | 2025-12-04 | INV-8841 | Atelier Render Engine Purchased texture library | 3000.00 | — | 3000.00 | — | — | — | 3000.00 | Direct / bezpośredni | |
| 121 | 2025-12-19 | FV/12/2025 | Atelier Render Engine Render Engine licence, 2026 | 24000.00 | 20400.00 | — | — | — | — | — | Licence sales | |
| Suma miesiąca | 20400.00 | 12400.00 | ||||||||||
| Narastająco | 97062.00 | 45230.00 | ||||||||||
The report XLSX contains the IP evidence ledger, licence sales and transfers. Registered rights with no licence sales appear with zero revenue in the Licencje sheet. Invoice shares and internal AUTO/MANUAL statuses stay out of the export; they remain available here for review.
Report lines
| Okres | Faktura | Prawo IP | Nexus | Kwota faktury | Udzial % | Przychod kwalifikowany | Koszt IP | Dochod kwalifikowany | Pozostaly (19%) | Notes | Refs | Source |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Grudzien 2025 | FV/12/2025 | Atelier Render Engine Licence sales | 80% | 24000.00 | 85% | 20400.00 | 12400.00 | 6400.00 | 3600.00 | Render Engine licence, 2026 | AUTO | |
| Pazdziernik 2025 | FV/10/2025 | - | - | 7300.00 | - | 0.00 | 0.00 | 0.00 | 7300.00 | Engine consulting and licence | AUTO | |
| Wrzesien 2025 | FV/09/2025 | Texture compression method IP transfer | 92.86% | 19750.00 | 100% | 19750.00 | 4730.00 | 13947.57 | 0.00 | Texture compression: sale of rights | 7d20ab9, e41f6c3 | AUTO |
| Czerwiec 2025 | FV/06/2025 | Atelier Export SDK Licence sales | 100% | 8600.00 | 0% | 0.00 | 0.00 | 0.00 | 8600.00 | SDK licence, to be confirmed | AUTO | |
| Maj 2025 | FV/05/2025 | Atelier Render Engine Licence sales | 80% | 12400.00 | 60% | 7440.00 | 12400.00 | -3968.00 | 4960.00 | Bundle: engine + SDK licence | AUTO | |
| Maj 2025 | FV/05/2025 | Atelier Export SDK Licence sales | 100% | 12400.00 | 30% | 3720.00 | 2700.00 | 1020.00 | 8680.00 | Bundle: engine + SDK licence | AUTO | |
| Marzec 2025 | FV/03/2025 | Atelier Export SDK IP transfer | 100% | 22000.00 | 80% | 17600.00 | 5000.00 | 12600.00 | 4400.00 | Export SDK: sale of rights to the glTF module | a91c4e2, 5be07d1, c2f3380 | AUTO |
| Luty 2025 | FV/02/2025 | Atelier Render Engine Licence sales | 80% | 17120.00 | 85% | 14552.00 | 4800.00 | 7801.60 | 2568.00 | Render Engine licence, EUR | AUTO | |
| Styczen 2025 | FV/01/2025 | Atelier Render Engine Licence sales | 80% | 16000.00 | 85% | 13600.00 | 3200.00 | 8320.00 | 2400.00 | Render Engine licence, Q1 2025 | AUTO |