Anti-crisis shield - new deadlines for tax liabilities
Anti-crisis shield - changes in tax deadlines
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Scope of the change |
Existing date |
Proposed date |
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CIT-8 postponement of the deadline for submitting the tax return and paying the tax for 2019 (for hospitals and public benefit organisations, the deadline has been postponed till 31 July 2020)
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31 March 2020 |
31 May 2020 |
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PIT extension of the deadline for transferring PIT advances on income from work collected in March and April 2020
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e.g. 20.03.2020 - deadline for the payment of advances for February |
advances for March and April payable by 31 May 2020 |
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JPK_VAT deferment of the obligation to submit new JPK_VAT with declaration for large taxpayers |
1 April 2020 |
1 July 2020 |
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New VAT matrix postponement of entry into force
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1 April 2020 |
1 July 2020 |
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Central Register of Real Beneficiaries (CRBR) - postponement of the reporting deadline
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13 April 2020 |
13 July 2020 |
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White list of VAT taxpayers extension of the deadline for submitting notifications of payment to an account not included in the so-called White List of taxpayers
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3 days |
14 days |
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Tax on commercial buildings deferment of the deadline for payment of the tax for March-May 2020
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by the 20th of the following month |
20 July 2020 |
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Retail tax |
starting from 1 July 2020 |
postponement until 1 January 2021 |
Other planned changes in the tax area:
- PIT, CIT, VAT - possibility to defer payments without any additional prolongation fees
- PIT and CIT:
- in the case of a 50% decrease in the taxpayer's income, it is possible to settle in PIT and CIT the tax loss from 2020 together with the income for 2019 (limit - PLN 5 million)
- introduction of a tax deduction for donations (in cash or in kind) made for the purposes of preventing and counteracting coronavirus infection for healthcare providers, including sanitary transport, and transferred to the Agency of Material Reserves and the Central Database of Sanitary and Anti-epidemic Reserves
- possibility of cancelling simplified advance payments in 2020 for the so-called minor taxpayers and the calculating of monthly advance payments against current income
- income tax exemption of the downtime benefit received under the COVID-19 Act
- the lack of an obligation to increase the tax base for particular settlement periods in 2020 by costs resulting from liabilities which have not been settled in due time, if the revenues obtained by the taxpayer are lower by at least 50% compared to the previous tax year
- exclusion of the implementation of income tax regulations concerning the so-called bad debts with regard to the obligation to increase the tax base by unpaid dues (concerning advances on income tax)
