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Change of deadlines for some taxpayers' obligations

2020-03-31

We would like to indicate the solutions proposed as part of the so-called Anti-Crisis Shield. Most of them are included in the draft act amending the act on special solutions related to the prevention, counteraction and eradication of COVID-19, other infectious diseases and crisis situations caused by the same as well as some other acts (hereinafter: "Amendment" or Amendment to the Act on COVID- 19"). Some of the solutions require the government to issue implementing regulations.

Postponed deadline for CIT submission and payment, and extended deadline for preparing financial statements

In accordance with the announcement of the Ministry of Finance, the deadline for submitting CIT-8 and payment of CIT-8 declarations has been postponed until May 31, 2020. For non-governmental organizations it will be July 31, 2020.

There is also a draft regulation of the Minister of Finance extending, on the basis of the delegation under the amended Act on COVID-19, the deadline for preparing the financial statement by three months, and in the case of entities subject to supervision by the Polish Financial Supervision Authority (KFN) - by two months.

Postponed deadline for payment of collected PIT advances

The solution consisting in postponing the deadline for the payment of collected PIT only applies to those taxpayers who have sustained negative economic consequences due to COVID-19.

Deadlines for paying PIT advances collected by tax remitters in March and April 2020 on revenues from the service relationship, employment , outwork or cooperative employment and from the social security cash benefits paid by the remitter will be postponed until June 1, 2020. 

This solution may also be applied by remitters paying out benefits for personal services as listed in Art. 13 (8) of the PIT Act and on account of copyright and related rights. Personal services include mandate contracts and contracts to perform specific work that are not concluded as part of one’s business operations, with the exception of business management contracts, managerial contracts and similar contracts.

These provisions will enter into force on April 1, 2020.

Source: Art. 4 of the Amendment adding a new Art. 52o to PIT Act

Postponed deadline for submitting PIT returns – by the end of May 2020

In case of annual PIT declarations, there will be no sanctions if the taxpayer submits them until the end of May 2020.

Source: Art. 1 of the Amendment adding a new Art.15zzj to COVID-19 Act

Transfer pricing

The deadline for submitting information on transfer pricing has been extended until September 30, 2020 in the case of entities whose tax year started after December 31, 2018 and ended before December 31, 2019. The provision applies to entities obliged to prepare local transfer-pricing documentation and concernscontrolled transactions covered by this obligation or carrying out controlled transactions.

Source: Art.1 (17) of the Amendment adding a new Art. 31z to COVID-19 Act

The deadline for the submission of a new JPK VAT (standard audit file for tax) – July 1, 2020

The obligation to submit a new JPK_VAT file (declaration with records) has been postponed from April 1 to July 1, 2020 for all taxpayers. Taxpayers may voluntarily submit a new JPK_VAT in May 2020.  

Source: Article 59 of the Amendment to the COVID Act amending the Act of July 4, 2019 amending the Act on tax on goods and services and some other acts (Journal of Laws, item 1520)

Postponed deadline for the new VAT rate matrix application until July 1, 2020.

The application of PKWiU 2015 to services and the combined nomenclature (CN) for goods will be postponed until July 1, 2020.

As a result of the amendments, until June 30, 2020 :

  • the current provisions of the VAT Act and its implementing provisions regarding VAT rates will be applied,
  • the Polish Classification of Goods and Services (PKWiU 2008) will be used for VAT purposes,
  • binding rate information (WIS) issued by June 30, 2020, will provide protection to taxpayers for taxable activities carried out after July 1, 2020.

Source: changes to Art. 20 of the act of August 9, 2019 amending the act on tax on goods and services and some other acts, changes introduced by Art. 59 of the Amendment to the COVID Act.

Notices concerning „white list of taxpayers”

The deadline for filing information on payments made to an account not included in the list of VAT taxable persons referred to in Art. 96b paragraph 1 of the VAT Act ("white list of taxpayers") has been extended from 3 to 14 days.

Source: Art. 1 of the Amendment introducing Art. 15zzn to the COVID-19 Act

Minimum tax on commercial properties

The deadline to pay tax on income from buildings from March to May 2020 has been postponed until July 20, 2020, on condition that the taxpayer suffered in a given month negative economic consequences due to COVID-19 and obtained revenues that were at least 50% lower compared to the same month of the previous year; while in the case of a taxpayer who started running a business in 2019 - compared to the average revenues obtained in that year.

The 50% decrease of revenue criterion does not apply to taxpayers who:

• used a form of taxation in 2019 for which no revenue was determined,
• started running a business in the last quarter of 2019 and did not generate revenue in that period,
• started operating in 2020.

These provisions enter into force on April 1, 2020.

Source: Art. 4 of the Amendment introducing a new Art. 52p to the PIT Act and Art. 6 of the Amendments introducing a new Art. 38h to the CIT Act.

Postponed deadline for payment of retail sales tax

The payment oftax on retail sales (the so-called ‘supermarket tax.) has been deferred until January 1, 2021.

The provisions of the act on retail sales tax of July 6, 2016 will therefore apply to revenues from retail sales generated from January 1, 2021 rather than, as before the change, from July 1, 2020.

Source: Art. 42 Amendment to COVID-19 Act

Tax schemes

In case of tax schemes (Art. 86 (1) (10) of the Tax Code), the deadlines mentioned in Chapter III 11a of the Tax Code do not start or, if commenced, are suspended from March 31, 2020 until the date of cancellation of the epidemic alert and the state of epidemic announced in connection with COVID-19, but no longer than until June 30, 2020.

The activities carried out by the Head of the National Revenue Administration, promoters, beneficiaries and supporters in the above period above will be valid.

Source: Art. 1 of the Amendment introducing a new Art. 31y to the COVID-19 Act