Fixed assets and depreciation

A purchase you will use for more than a year, such as a computer or a car, usually does not become a cost at once. You add it to the fixed-asset register, and Norman works out the depreciation charge each month and counts it in a JDG's PIT advances and health contribution, in the annual PIT, or in a company's draft CIT calculation.

The register covers assets purchased by the business and put into use from 2026.

Add a fixed asset

1. Open Accounting, tab Assets.
2. Click Add asset.
3. Fill in Asset name, Acquisition date and Gross purchase price.
4. In Input VAT treatment, choose the VAT rate on the invoice or Input VAT is not deductible, and in Recoverable share of input VAT the share you deduct: 0, 50 or 100%.
5. Norman works out the Depreciation basis itself: the gross price less the deductible VAT.
6. Choose the Asset class: computer (KŚT 487, 30%), phone (KŚT 629, 20%), office furniture (KŚT 8, 20%), software licence (up to 50%), passenger car (20%) or machinery (your own classification).
7. Fill in Date put into use and entered in the register. In Annual tax depreciation rate (%) Norman suggests the statutory rate. You can enter a lower one.
8. Choose the Tax depreciation method (see below).
9. Tick the confirmation below the form and save.

Do not deduct the purchase price as a cost again: the cost comes from the depreciation charges.

For machinery, choose the KŚT group (3 to 8) and confirm the classification and rate. For a car, choose Powertrain and CO₂ emissions: it sets the value cap up to which the charges are a cost.

Depreciation methods

• Straight line: charges from the month after the asset is put into use (art. 22h ust. 1 pkt 1 of the PIT act, art. 16h ust. 1 pkt 1 of the CIT act).
• Immediate: an asset with an initial value up to PLN 10,000 can be expensed in the month it is put into use (art. 22d ust. 1 of the PIT act, art. 16d ust. 1 of the CIT act).
• Factory new: a one-off charge for assets in KŚT groups 3 to 6 and 8, bought in the year they are put into use, up to PLN 100,000 a year (art. 22k ust. 14 of the PIT act, art. 16k ust. 14 of the CIT act). Norman takes only assets above PLN 10,000 here.
• De minimis: a one-off charge for a small taxpayer or in the year the business starts, within EUR 50,000 a year (PLN 213,000 in Norman for 2026), for KŚT groups 3 to 8 except passenger cars (art. 22k ust. 7 of the PIT act, art. 16k ust. 7 of the CIT act). This is de minimis aid: you confirm that you are entitled to it.

The last two methods are not available for cars and software. The annual allowance is shared by the whole company: in Allowance used outside this register, enter what has already been used elsewhere. If a one-off charge does not cover the whole value, Norman depreciates the rest on a straight line from January of the following year.

Passenger cars

Charges are a cost only up to the car's value cap (art. 23 ust. 1 pkt 4 of the PIT act, art. 16 ust. 1 pkt 4 of the CIT act):

• PLN 225,000 for an electric or hydrogen car,
• PLN 150,000 for a combustion car below 50 g CO₂/km,
• PLN 100,000 for a combustion car from 50 g CO₂/km.

The car stays in the register at its full value, and Norman works out the cost from the part within the cap.

Tax and accounting depreciation

The asset's details show two schedules: Tax depreciation and Accounting depreciation. You set the accounting period separately in Accounting useful life (months). Tax caps and one-off charges do not reduce the asset's value in the books.

sp. z o.o.: purchase and depreciation in the books

In a company, a fixed asset also goes into the accounting books:

1. Add the asset to the register as described above.
2. Book its purchase: on the supplier's bill (Payments, Review and record) or on a finalized payment with a document, choose account 010, 020 or 080 and select the asset under Asset in the register. The purchase must concern exactly one asset.
3. The asset's initial value comes from this purchase: the net amount and the VAT you do not deduct.

Norman books depreciation every month (account 400, with accumulated depreciation on 071, or 072 for intangible assets). An asset on account 080 moves to 010 or 020 on the day it is put into use. When the asset is sold or scrapped, Norman books the accumulated depreciation and the value not yet depreciated. In the JPK_V7, the purchase goes into the fixed-asset purchase fields (K_40 and K_41).

The asset's details show, under In the books, the account, the posting status, the purchase and the depreciation postings. A company's asset without a linked purchase waits for review, and Norman does not work out the CIT until you link it. The CIT uses the tax depreciation from the register.

Ryczałt and Estonian CIT

Under ryczałt, depreciation is not a cost, because the tax is charged on revenue. You can keep the asset in the register, but Norman deducts no charges and offers no one-off methods. The same applies to Estonian CIT.

Check the depreciation rules for a specific asset with your accountant.