Anti-crisis shield

Anti-crisis shield - new deadlines for tax liabilities

Anti-crisis shield
The special act introducing support solutions for entrepreneurs in connection with the COVID-19 pandemic assumes implementation of a series of tax facilities. We present the most important planned changes concerning tax obligations deadlines.

Anti-crisis shield - changes in tax deadlines


Scope of the change

Existing date

Proposed date


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)


31 March 2020

31 May 2020


extension of the deadline for transferring PIT advances on income from work collected in March and April 2020


e.g. 20.03.2020 - deadline for the payment of advances for February

advances for March and April payable by 31 May 2020


deferment of the obligation to submit new JPK_VAT with declaration for large taxpayers

1 April 2020

1 July 2020

New VAT matrix postponement of entry into force


1 April 2020

1 July 2020

Central Register of Real Beneficiaries (CRBR) - postponement of the reporting deadline


13 April 2020

13 July 2020

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


3 days

14 days

Tax on commercial buildings

deferment of the deadline for payment of the tax for March-May 2020


by the 20th of the following month

20 July 2020

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)

Contact our expert

Agata Nieżychowska
Agata Nieżychowska
Tax Director

Tax advisory