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Poland: Tax relief in response to coronavirus (COVID-19)

Poland: Tax relief in response to coronavirus

The government on 18 March 2018 presented economic measures in response to the coronavirus (COVID-19) pandemic, and among those measures are tax-related proposals. Moreover, the Minister of Finance announced that the tax on retail sales would be deferred until the end of the year.

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It is expected that a bill providing detailed information on the following tax-relief solutions would be presented soon.

Retroactive settlement of tax loss—the ability to deduct losses incurred in 2020 by filing an amended corporate income tax return, and a tax loss incurred in a given year would be deductible from income earned in five consecutive years.

Postponed deadlines—the effective date of new SAF-T-V7M would be postponed to 1 July 2020 (from 1 April 2020), and value added tax (VAT) settlements would be facilitated. The deadline for companies to enter information into a central register of beneficial ownership would be postponed to 1 July 2020 (from 13 April 2020).

Social security contributions—a special order issued 17 March 2020 provides that entrepreneurs in “a difficult situation” may submit a simplified application for three-month deferment of the payment of social security contributions for February, March, and April 2020 (the deferral would apply for payments that had been due on 10 or 15 March, April, and May). This deferral will be subject to discretionary assessment. Moreover, if the entrepreneur is in arrears in the payment of contributions and cannot repay them in one payment, an instalment arrangement may be requested. Once this arrangement is signed, the enforcement proceedings will be suspended. Moreover, enforcement of receivables from the period February - April 2020 will be suspended for taxpayers, that at the end of January 2020, were not in arrears with social security contributions.

Other changes—include:

  • Postponed deadline for filing individual income tax returns
  • Facilitations related to split-payment mechanism
  • Accelerated VAT refunds
  • Possible recognition of expenses as tax deductible costs, due to cancellations of tours by entities operating in the tourism sector
  • Relief from prolongation fee


Read a March 2020 report [PDF 233 KB] prepared by the KPMG member firm in Poland

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