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Coronavirus (COVID-19)

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The impact of Coronavirus (COVID-19) is having a major impact on every aspect of our lives in Poland and in every country. Declared as a pandemic by the World Health Organisation in March 2020, everyone’s primary concern is to reduce the spread of the virus, to mitigate its effects and to protect those most vulnerable in society. Businesses and organisations have a role to play and a responsibility to their own people. They also confront a wide range of practical, commercial and legal challenges associated with the spread of the virus. 

Coronavirus and taxes

On 18 March 2020, the Polish Government announced the so-called “anti-crisis shield”. It aims at helping Polish businesses struggling with the effects of the COVID-19 epidemic. Among many other things, the Government declared that certain tax solutions will be implemented in the coming months. Some details are already known, but specific solutions will be communicated in a few days.

Prolonged deadlines for filings

According to the media, the deadline for filing Personal Income Tax (PIT) returns will be prolonged. Taxpayers will have two additional months to file their PIT returns. Currently, taxpayers are obliged to file PIT returns by the end of April. If the Ministry of Finance implements its promise, taxpayers will have time to file their returns until the end of June. The Government did not specify whether deadlines for Corporate Income Tax filings will be prolonged as well.

The retroactive utilisation of tax losses

According to the media, Corporate Income Tax taxpayers will be entitled to utilise tax losses incurred in 2020 in their CIT settlements for 2019. This should be possible, since the deadline for CIT settlements for 2019 expires on 31 March 2020. No further details were disclosed in this respect.

Social security contributions

The Government promised to change the methods of social security contribution payments. According to the media, businesses can choose whether they want to defer the payment of contributions or pay them in instalments. Both options will not trigger additional costs for businesses.  We will keep you informed about further developments. If you find the above useful and need more help in this area, please contact Andrzej Pośniak or Karol Kozłowski.

Coronavirus (COVID-19) in Poland

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