It is not always possible to lower depreciation rates

Taxpayers may lower rates applicable to respective fixed assets. Such changes can be made starting from the month in which these assets were entered into records or from the first month of each subsequent tax year. However, is it possible to reduce depreciation rates retrospectively? – comments Artur Bubrowiecki, a tax advisor from the income tax team.

Artur's article was published in today's issue of Prawo.pl:
https://www.prawo.pl/podatki/wsteczne-retrospektywne-obnizenie-stawek-amortyzacyjnych,508065.html