It was eliminated the limitation regarding the applying of the tax exemption for the reinvested profit (deadline: December 31st, 2016), and this facility will be applied unlimited

The exemption for the profit tax of the reinvested profit is applied also for the right of utilizing the computer software, without the purchase of the ownership right over that specific software, patent purchase, of intellectual property rights over the design and other innovations connected to that software. In practice, this applies also for the licenses acquired, not only for the software products. Starting with 2017, the tax exemption may be applied for technology equipment, computers and peripherals, cash receiving machines, for controlling and invoicing, as well as for the acquisition of software created and/or purchased, including those obtained on the basis of financial leasing contracts and operated, used for the purpose of conducting the economic activity.