Below we present essential tax support instruments provided in the so called Anti-Crisis Shield Act,
which are intended by the Polish government to provide support to entrepreneurs in the field of tax
issues.
In the face of the current situation, these proposals are perceived by many entrepreneurs as
insufficient and do not meet many expectations that were signaled by both employers’ and
entrepreneurs’ organizations.
A.CHANGES TO THE CORPORATE INCOME TAX ACT (CIT)
CIT taxpayers have opportunity to deduct their loss incurred in 2020. The loss can be deducted
from income obtained in 2019 (above possibility concerning those taxpayers who will have at
least 50% less revenues compared to 2019). Mentioned above CIT taxpayers will be able to
reduce respectively income or revenue by the loss in amount not higher than by 5,000,000;
CIT taxpayers have option of postponing the date of payment the tax from revenues obtained
from shopping centers and galleries for the months March-May 2020 till 20 July of 2020 (above
possibility concerning those taxpayers who will have at least 50% less revenues compared to the
same periods in 2019);
CIT taxpayers responsible for so-called “bad debts” have possibility not to increase the income
that is the base for calculating monthly advance payments due in 2020 by unpaid liabilities (above
possibility concerning those taxpayers who will have at least 50% less revenues compared to the
same periods in 2019);
postponed until 1 June of 2020 the deadline for payment of advance income tax collected by
employer on employees remuneration paid in March and April of 2020 (above possibility
concerning those taxpayers who will have at least 50% less revenues compared to the same
periods in 2019);
postponed until 30 September of 2020 the deadline for submitting information on transfer pricing
for entrepreneurs whose tax year started after 31 December of 2018 and ended before 31
December of 2019.
B.CHANGES TO THE TAX ON GOODS AND SERVICES (VAT)
the obligation to submit a new JPK_VAT file have been postponed from 1 April of 2020 to 1 July
of 2020 for all taxpayers, however taxpayers will be able to voluntarily submit a “new” JPK VAT in
May 2020;
postponed until 1 July of 2020 the applying of the new matrix of VAT rates;
with the customer’s consent, it will be possible to issue receipts in electronic form and send such
electronic receipt to the customer in a manner agreed with the customer.
C.AMENDMENTS TO THE REAL ESTATE TAX
Municipal councils will have possibility: (i) to introduce for part of year 2020 an exemption from
real estate tax to groups of entrepreneurs whose financial liquidity has deteriorated due to
negative economic consequences because of COVID-19, and (ii) to postpone the deadlines for
payment of real estate tax installments, payable in April, May and June 2020, but no longer till 30
September 2020.
D.OTHER EXEMPTIONS AND TAX FACILITIES
Retail Sales Tax
Postponed until 1 January of 2021 the applying of the new tax on retail sales.
Temporary abolition of the Prolongation Fee
The Act applying a temporary abolition of the prolongation fee regarding tax and ZUS obligations
Suspension of Proceedings and Control
In the case of an emergency or an epidemic, the tax authorities shall suspend ex officio or at the
request of tax proceedings or tax audit and customs and tax control.
Reporting Tax Schemes (MDR)
The deadlines for reporting tax schemes (MDR) falling on 31 March of 2020 do not start, and
those started are suspended till 1 July of 2020.
Submitting Notices Concerning Payments Not To A Bank Account Mentioned On the White List
During the period of the epidemic threat and the state of epidemics announced in connection with
COVID-19, the deadline for submitting a notification of payment make on the bank account not
mentioned on the White List is extended to 14 days from the date of the transfer.
FOR MORE INFORMATION PLEASE CONTACT:
Tomasz Bielenik
Attorney at Law, Tax Advisor
T: +48 22 447 43 00
E: bielenik@millercanfield.com
Dr. Andrzej Chełchowski
Counselor at Law
T: +48 22 447 43 00
E: chelchowski@millercanfield.com
Disclaimer: This publication has been prepared for clients and professional associates of Miller Canfield. It is intended to
provide only a summary of certain recent legal developments of selected areas of law. For this reason the information
contained in this publication should not form the basis of any decision as to a particular course of action; nor should it be relied
on as legal advice or regarded as a substitute for detailed advice in individual cases. The services of a competent professional
adviser should be obtained in each instance so that the applicability of the relevant legislation or other legal development to the
particular facts can be verified.