How to take advantage of the anti-crisis shield?

• IMPORTANT: the deadline for submitting the annual CIT-8 statement has been extended until 31 May 2020 (for hospitals and public benefit organisations until 31 July 2020)
• deferment of payments on account of PIT, CIT, VAT without a prolongation fee
• settlement of the entire loss from the current year in 2021 by adjusting PIT/CIT for 2019 to the limit of PLN 5 million in case of a decrease in turnover by at least 50% in 2020 compared to 2019
• extension of the deadline for submission the PIT tax return until the 31st of May
• keeping the tax status of the capital group by a taxpayer who suffered negative economic consequences in 2020 due to COVID-19 and therefore failed to meet the profitability and no tax arrears condition
• suspension of the obligation to increase the tax base for particular settlement periods in 2020 by costs resulting from liabilities which have not been settled on time if the revenues obtained by the taxpayer fall by at least 50% in relation to the previous tax year
• deferment of the obligation for payers to transfer PIT advances collected in March, April and May on remunerations:
  • until 20 August 2020 (for advances collected in March),
  • until 20 October 2020 (for advances collected in April),
  • until 20 December 2020 (for advances collected in May)
• the right to deduct from the tax calculation basis or an advance on PIT or CIT up to 200% of the value of the donation made in 2020 to counteract COVID-19
• the exemption from income tax of the downtime benefit received under the COVID-19 Act
• ceasing to collect default interest in the period from 1 May 2020 to 1 June 2020 on PIT arrears resulting from the annual tax return for 2019
• revenue from the exemption from the obligation to pay social security contributions will not constitute revenue within the meaning of the PIT and CIT Act
• postponing the entry into force of the new JPK_VAT until 1 October 2020
• postponing the entry into force of the new VAT matrix until 1 July 2020
• extension of the deadlines for drafting local transfer pricing documentation until 31 December 2020 (if the deadline expires between 31 March 2020 and 30 September 2020) or by 3 months (if the deadline expires between 1 October 2020 and 31 January 2021); if that extension is used, the deadline for the drafting/completion of group transfer pricing documentation shall be extended until the end of the third month following the day on which the (extended) deadline for the submission of that statement has expired
• extending up to 14 days the deadline for submitting a payment notification to an account not included in the list of VAT taxpayers (White List of taxpayers)
• postponement of the deadline for the submission of IFT-2R until the end of the seventh month following the end of the tax year, if the obligation to submit is due between 31 March and 31 May 2020
• suspension of reporting of MDR tax schemes until the end of the epidemic, no later than 30 June 2020
• possibility of resignation from the simplified form of PIT and CIT advance payments in the current tax year
• postponement of the deadline for paying tax on commercial buildings for March-May to 20 July 2020 for taxpayers whose income will be at least 50% lower in relation to the same month of 2019
• postponement of the introduction of the tax on retail sales until 1 January 2021
• the possibility for municipalities to exempt certain groups of taxpayers from property tax and to extend until 30 September 2020 the payment deadlines of this tax for the period from April to June 2020
• possibility of single depreciation of fixed assets acquired for the production of goods related to the COVID-19 counteraction
• possibility of retrospective tax deduction of R&D costs for counteracting COVID-19

• co-financing to the part of remuneration of both employees and persons employed under civil law contracts in micro, small and medium-sized enterprises for a period not longer than 3 months, in the event of a decrease in the company's turnover by at least 30% - the co-financing amounts to up to 50% of the total remuneration of individual employees covered by the application for co-financing (not more than 50% of the minimum remuneration for work), the amount of co-financing increases with the growth of the decrease in economic turnover
• co-financing to the remuneration of both employees and persons employed under civil law contracts, covered by the downtime or reduced working hours together with funds for the payment of social security contributions on the granted subsidy in a situation in which the entrepreneur records a decrease in economic turnover by no less than 15% of turnover during 2 consecutive calendar months, falling in the period after 1 January 2020 to the day preceding the date of submission of the application, in comparison with the corresponding months of the previous year, or a decrease by no less than 25% of turnover, calculated as a ratio of turnover from any given calendar month, falling in the period after 1 January 2020 to the day preceding the date of submission of the application, in comparison with the turnover from the previous month
• the remuneration of an employee who is subject to economic downtime may be reduced by a maximum of 50%, but it may not be less than the minimum remuneration, including working hours. To the remuneration paid in this way there is a subsidy of 50% of the minimum remuneration, taking into account the working time
• an entrepreneur may reduce the employee's working time by up to 20%, however, not more than 0.5 full time. Proportional to the working time, the remuneration due to the employee is reduced, which cannot be lower than the minimum remuneration for work, considering the working time. To the remuneration paid in such a way there is a subsidy in the amount of up to half of the employee's remuneration covered by the reduced working time, but the amount may not exceed 40% of the average monthly remuneration from the previous quarter, as announced by the President of the Central Statistical Office, in force on the day of application submission
• the subsidy is not applicable to the remuneration of employees whose remuneration obtained in the month preceding the month in which the application was submitted was higher than 300% of the average monthly remuneration from the previous quarter as announced by the President of the Central Statistical Office in force at the date of submission of the application
• the possibility to reduce working hours by up to 20%, as a consequence of which the reduction in remuneration may also be lower
• the subsidy to staff remuneration covers the period starting from the month in which the application is submitted (i.e. with retroactive effect, beginning from the month in which the application is submitted)
• subsidy for employees' remuneration, if the employer's economic turnover has decreased, but neither economic downtime nor reduced working hours have been introduced; the subsidy is granted up to half of the remuneration, but not more than 40% of the average monthly remuneration from the previous quarter
• the subsidy is not applicable to the remuneration of employees whose remuneration obtained in the month preceding the month in which the application was submitted was higher than 300% of the average monthly remuneration from the previous quarter as announced by the President of the Central Statistical Office in force at the date of submission of the application
• the subsidy is granted for a period of 3 months from the month of submission of the application
• downtime benefit for persons employed under a civil law contract concluded before 1 April 2020
• downtime benefit for self-employed persons who started their business before 1 April 2020
• downtime benefit for the self-employed who have not suspended their business activity and the income from it in the month preceding the month of filing the application was lower by at least 15% compared to the month preceding that month or who suspended their business activity after 31 January 2020 (without the limit of up to 300% of the average monthly remuneration from the previous quarter announced by the President of the Central Statistical Office)
• possibility to grant the downtime benefit three times for the self-employed and those employed under civil law contracts
• the possibility of reducing the employee's working time by up to 20%, not more than 0.5 full time, or covering the employee with economic downtime with remuneration reduced of up to 50% by the employer whose revenue from the sale of goods and services has fallen and therefore there has been a significant increase at the expense of the remuneration fund
• the remuneration of employees covered by reduced working hours or economic downtime must not be lower than the minimum remuneration for work
• the employer may grant the employee the overdue leave of up to 30 days on the date indicated by the employer, without the employee's consent and without the leave plan, and the employee is obliged to take such leave
• the amount of severance pay, compensation or other benefit paid in connection with the termination of the employment contract may not exceed ten times the minimum remuneration for work; the reduction applies also to persons employed under civil law contracts
• the reduction of the maximum amount of severance pay, compensation or other benefits applies if the employer has suffered a decrease in economic turnover or a significant increase in the expenses of the remuneration fund
• the possibility of suspending the employer who has experienced a decrease in economic turnover or a significant increase in the expenses on the remuneration fund, obligatory establishment or operation of the company social benefit fund, making a basic write-off or payment of holiday benefits
• lack of application of the provisions of collective bargaining agreements or remuneration regulations setting a higher amount of the write-off for the company social benefits fund and other social and welfare benefits than those set out in the Act on the company social benefits fund
• possibility to terminate a non-competition agreement within 7 days after the termination of the employment relationship or civil law contracts by the party for whom a non-competition agreement has been established
• an allowance equal to 50% of the minimum remuneration for work for farmers and their household members working with them in the event of compulsory quarantine, epidemiological surveillance or hospitalisation in connection with COVID-19
• additional childcare allowance (not longer than 14 days) for a parent (also having the status of a farmer) caring for a child up to 8 years of age or a disabled child up to 18 years of age or a child with a disability certificate or a certificate of need for special education in the period of the closing schools, kindergartens and nurseries or due to the inability of the nannies or day carers to provide care as a result of COVID-19, but not longer than until 26 July 2020
• the possibility for the employer to change the system or work schedule, as well as the possibility of ordering overtime work to the extent necessary to ensure the continuity of the company's operations
• exemption from the obligation to pay the unpaid social security contributions due for the period from 1 March 2020 to 31 May 2020 at the request of the remitter who was reported as a payer of contributions:
  • before 1 February 2020 and as of 29 February 2020
  • within the period from 1 February to 29 February 2020 and as of 31 March 2020
  • within the period from 1 March to 31 March 2020 and as of 30 April 2020

  less than 10 insured persons to social security. If a payer reported to social insurance from 10 to 49 insured persons, the amount of exemption is 50% of the total amount of unpaid receivables from contributions shown in the settlement declaration submitted for a given month

• exemption from payment of unpaid dues on account of social security contributions for sole proprietors who started their business activity before April 1, 2020, if the income earned in the first month for which the exemption is applicable was not higher than 300% of the forecast average monthly gross remuneration in the national economy in 2020 or was higher than 300% of the forecast average monthly gross remuneration in the national economy in 2020, but the income for that month was not higher than PLN 7000
• return of paid receivables from social security contributions reported in the settlement declaration for March 2020
• possibility for ZUS to waive the collection of default interest on the contributions due for the period after 31 December 2019 at the debtor's request
• possibility of deferring or distributing ZUS contributions into instalments without additional prolongation fees
• automatic extension of the period of validity of the work permit or seasonal work permit for foreigners until the 30th day following the date of cancellation of an epidemic hazard or state of epidemic, whichever occurred most recently
• possibility to perform work by foreigners under changed conditions without the need to change the permit or obtain a new permit, if the change of working conditions took place on the basis of the anti-crisis shield regulations

• extinguishing mutual obligations of the parties to lease agreements for commercial premises located in commercial centres with a sales area exceeding 2000 sq. m. for the duration of the ban to conduct business activity in these centres by the lessees
• clarification of the definition of "retail space" in shopping centres up to 2000 sq. m. - including premises providing services, also catering services
• within 3 months after the cancellation of the ban, the lessee will be obliged to submit to the lessor an unconditional and binding offer to extend the lease agreement on the existing terms and conditions by the duration of the ban increased by 6 months

• possibility of conducting a meeting of the management board and the supervisory board of a company remotely
• possibility of adopting resolutions remotely or in writing by the management board of a company
• the possibility of adopting resolutions by the supervisory boards of capital companies in writing or using means of direct remote communication also on matters for which the articles of association provide for a secret ballot, provided that no member objects
• possibility of voting in writing through another member of the management board of a company
• release members of the management board of a company from liability for culpable acts in certain cases
• possibility of conducting remote shareholders' meetings and general shareholders' meetings, also those convened before the date of entry into force of the Act
• possibility to subscribe for shares in electronic form
• postponement of the deadlines for the share dematerialisation procedure - expiry of paper share documents - 1 March 2021
• the introduction of a simplified restructuring procedure. The possibility to initiate restructuring proceedings not only by the court but also by the entrepreneur himself by concluding an agreement with a restructuring advisor and publishing the decision in Monitor Sądowy i Gospodarczy

• loans to micro-entrepreneurs and the self-employed in the amount of PLN 5 thousand paid out from the Labour Fund. The loan together with interest will be cancelled if the business activity is carried out for a period of 3 months since the date of receiving the loan
• the introduction of loan subsidies for companies not meeting on 31 December 2019 the criteria for a company in difficulty within the meaning of Commission Regulation (EU) No 651/2014 and which have lost liquidity due to the consequences of the spread of COVID-19. Arrangements for loans with subsidies can only be concluded until 31 December 2020
• introduction of "credit holidays", i.e. suspension of the obligation to make the payments to which the borrower is obliged under the concluded agreement (both the capital and the interest instalment). The maximum term of the agreement suspension will be 3 months. The suspension will apply to a borrower who has lost his job or other main source of income after 13 March 2020
• the possibility for the bank to change the terms and conditions specified in the agreement or the loan repayment deadlines for all entrepreneurs and non-governmental organisations, if the loan was granted before 8 March 2020 and such change is justified by the assessment of the borrower's financial and economic situation made by the bank not earlier than on 30 September 2019
• the possibility for Bank Gospodarstwa Krajowego, in its own name and on its own account, to grant sureties and guarantees for the repayment of loans taken out by entrepreneurs, excluding micro and small entrepreneurs, to ensure financial liquidity. The surety or guarantee is granted at the request of the entrepreneur and covers not more than 80% of the outstanding loan amount covered by the surety or guarantee

• Financial shields of the Polish Development Fund (PFR) for the SME sector (in the form of grants, mostly non-returnable) and for large companies (as a rule in the form of a loan or PFR capital entry to the entrepreneur)

• postponing by 6 months the deadline for launching the PPK for companies with 50-249 employees (as of 30 June 2019) - for the conclusion of the PPK management agreement until 27 October 2020 and until 10 November 2020 for the conclusion of the PPK running agreement
• lifting the restriction on trade on Sundays by permitting workers and employees to undertake activities such as unloading, receiving and displaying basic necessities
• ban on the use in trading on the territory of the Republic of Poland of prices or margins higher than the maximum prices or margins established through an ordinance issued by a competent minister under pain of imposing an administrative fine in the amount of between PLN 5 000 and PLN 5 000 000
• possibility of remote voting at meetings of apartment owners in housing communities
• the possibility to conclude public procurement contracts under pain of nullity in writing or with the consent of the contracting authority in an electronic form bearing a qualified electronic signature
• restriction of the acceptability of the deduction of contractual penalties from the contractor's remuneration or any other amounts due to the contractor, as well as claim by the ordering parties for satisfaction from the guarantee for proper performance of the contract

We hereby inform you that:

• Your personal data will be processed for the purpose of business contacts, including presenting offers and products, on the basis of your consent (in accordance with the General Data Protection Regulation of April 27, 2016, art. 6a.)
• Your personal data will be processed until the objection to processing has been filed
• You have the right of access, rectification, erasure, restriction of processing of the data, as well as the right to object to processing and the right to data portability.
• Moreover, you have the right to revoke the consent at any time. To revoke the consent you need to perform one of the following actions:
  - Send a statement to: Crowe Advartis Accounting Sp. z o.o., ul. Hrubieszowska 2, 01-209 Warszawa
  - Send a statement via e-mail to:[email protected]
• Additionally, you have the right to file a complaint with the President of the Personal Data Protection, Stawki 2, 00-193 Warsaw.
• The provision of personal data is voluntary.