When does an expense become a tax-deductible cost for CIT purposes in Poland?

The timing depends primarily on whether the cost is directly or indirectly related to revenue. For indirect costs, the date on which the cost is incurred is, as a rule, the date it is recorded in the accounting books on the basis of an invoice or another document, except for provisions and accrued expenses. The payment date alone therefore does not determine when a cost is recognised for CIT.