Anti-crisis shield and tax deadlines

Małgorzata Ziemek – Tax Specialist
The anti-crisis solutions introduced in connection with the coronavirus pandemic have postponed some tax deadlines. What deadlines for settling tax liabilities are currently in force?

Personal Income Tax (PIT)

The anti-crisis shield has postponed the deadline of paying PIT advances for the period from March to May 2020 which are due on revenues generated from:

  • an employment relationship,
  • contract of mandate,
  • contracts for specific tasks
  • copyright and related rights.

A taxpayer who has suffered negative consequences caused by a pandemic may take advantage of the possibility to pay advances due at a later date:

  • for March until 20 August 2020
  • for April until 20 October 2020
  • for May until 20 December 2020

Tax on revenues from buildings

Another deadline which has been postponed is the deadline for payment of tax on revenues from buildings. If certain conditions are met, including demonstrating the negative economic consequences caused by the pandemic, the tax for the period from March to May 2020 may be paid until 20 July 2020.

Transfer pricing

The postponement also includes the submission of information on TPR transfer prices. The information may be submitted until 30 September 2020. This applies to entities whose tax year or financial year started after 31 December 2018 and ended before 31 December 2019.

Value added tax (VAT)

For VAT, both the entry into force of the VAT matrix (from 1 April 2020 to 1 July 2020) and the new JPK_VAT structure (from 1 April 2020 to 1 July 2020) have been postponed.

Real estate tax

As far as the property tax is concerned, the municipal council may decide to extend the deadline for payment of the tax instalments (which were due in April, May and June 2020) to 30 September 2020 at the latest or to exempt from the tax due for part of 2020. Only taxpayers affected by the negative economic consequences caused by the COVID-19 pandemic will be able to make use of this solution.

Contact our expert 

Agata Nieżychowska
Agata Nieżychowska
Tax Director

Tax Advisory