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.
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 |