From October 1, 2020, all taxpayers registered as active VAT taxpayers will be obliged to submit a new JPK_VAT (SAF-T). The new structure was to enter into force on July 1, 2020; however, due to the COVID-19 pandemic the deadline has been postponed.
On June 23, 2020 the Journal of Laws published the Act on subsidies to interest rates on bank loans granted to entrepreneurs affected by COVID-19 and on a simplified procedure for approval of settlements in connection with COVID-19 (Journal of Laws 2020, item 1086). According to an announcement, this is the last package of changes to help entrepreneurs affected by the coronavirus epidemic. Below, we present key solutions in respect of taxes which are provided for in the so-called Shield 4.0.