Poland: Tax effects of changing state of pandemic (COVID-19)

Polish tax law has been amended to include various reliefs and preferences to alleviate the effects of the coronavirus pandemic

Various reliefs and preferences to alleviate the effects of the coronavirus pandemic

The government announced on 6 May 2022 a change in the state of pandemic of the coronavirus (COVID-19) to the state of pandemic threat, effective 16 May 2022.

Poland has been under the state of pandemic since 20 March 2020, and Polish tax law has been amended to include various reliefs and preferences to alleviate the effects of the pandemic. Some of the reliefs and preferences are effective until the state of pandemic is revoked, while others remain effective as long as the state of pandemic threat persists.

Provisions that will remain effective during the state of pandemic threat include:

  • Mandatory disclosure requirement (MDR) deadlines for domestic arrangements will remain suspended
  • The deadline for notification about payments to accounts outside the so-called whitelist of value added tax (VAT) taxpayers will remain extended from 7 to 14 days

Read a May 2022 report [PDF 248 KB] prepared by the KPMG member firm in Poland

 

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