Extension of deadlines due to COVID-19 – table (Taxes and statements)
April 20, 2020
Are you getting confused by changes in tax deadlines that are being introduced in connection with the coronavirus epidemic? If you want to quickly check how the date of a given obligation has changed, e.g. submitting a financial statement or PIT return, please take a look below. We have prepared an interactive table with changes to deadlines introduced in the anti-crisis shield in Poland. Above the table, on the right, there is the search bar, where you can search for specific issues and terms that you are interested in.
| OBLIGATION: | DEADLINE | NOTES | ||
| SO FAR: | AFTER THE "ANTI-CRISIS SHIELD" CAME INTO FORCE: | |||
| VAT | New matrix of VAT rates | 01/04/2020 | 01/07/2020 | |
| New JPK VAT | from April 1, 2020 (in case of large taxpayers) and from July 1, 2020 (all taxpayers) | 01/07/2020 | ||
| Changes to bad debt relief | ||||
| Changes to simplify settlement of the VAT on import | ||||
| Introduction of new changes to issuing VAT invoices based on receipts | ||||
| Notification of money transfer to a bank account not listed on the white list | 3 days from the date of the transfer order | 14 days from the date of the transfer order | ||
| CIT | Submission of the CIT-8 declaration for 2019 and payment of the tax | 31/03/2020 | 31/05/2020 | |
| 31/07/2020 | applies to: - taxpayers who earn only tax-free income (Article 17 par. 1 of PDOP) and - taxpayers who earn income from public benefit activities in the amount of at least 80% of all income) | |||
| Submission of the IFT-2R declaration for 2019 | 31/05/2020 | |||
| PIT | Submission of the PIT declaration for 2019 | 30/04/2020 | 31/05/2020 | |
| Advances on the income tax, made by employers and principals, collected in March and April 2020 | 20/04/2020 (advances and flat-rate income tax for March 2020), 20/05/2020 (advances and flat-rate income tax for April 2020) | 01/06/2020 | ||
| Advance payments on the income tax and flat-rate income tax collected on benefits from business activity carried out in person (Article 13 (8) of the Act on PDOF) and due to copyrights and related rights | ||||
| CIT/PIT | Payment of the tax on income from the rental of buildings (applies to taxes for March-May 2020) | 20/04/2020 (tax for March 2020), 20/05/2020 (tax for April 2020), 20/06/2020 (tax for May 2020) | 20/07/2020 | |
| Sending documentation of transfer prices (applies to entities whose tax/financial year has begun after December 31, 2018 and ended before December 31, 2019) | until the end of the 9th month after the end of the tax year | till September 30, 2020 | ||
| Notification of money transfer to a bank account not listed on the white list | 3 days from the date of the transfer order | 14 days from the date of the transfer order | ||
| FINANCIAL STATEMENTS | Preparation of the financial statement for 2019 | 31/03/2020 | 30/06/2020 | May 31th for companies supervised by the Polish Financial Supervision Authority |
| Preparation of the payment statement for 2019 | ||||
| Preparation of the activity statement for 2019 | ||||
| Forwarding the financial statement for 2019 to the Head of the National Revenue Administration (forwarded by PIT payers) | 30/04/2020 | 31/07/2020 | ||
| Approval of the financial statement for 2019 | 30/06/2020 | 30/09/2020 | August 31st for companies supervised by the Polish Financial Supervision Authority | |
| Forwarding the financial statement for 2019 to the Head of the National Revenue Administration (forwarded by CIT payers) (applies only to taxpayers who are not registered in the National Court Register) | 10/07/2020 | 10/10/2020 | ||
| Submission of financial statements for 2019 to the National Court Register | 15/07/2020 | 15/10/2020 | September 9th for companies supervised by the Polish Financial Supervision Authority | |
| Submission of financial statements for 2019 to MSiG | ||||
| PPK (Employee Capital Plans) | Conclusion of the management contract for PPK | 24/04/2020 | 27/10/2020 | applies only to entities referred to in the PPK Act from January 1, 2020 |
| Conclusion of the operation contract for PPK | 11/05/2020 | 10/11/2020 | ||
| ORD-U | Submission of the ORD-U information | until the end of the 3th month after the end of the tax year | until the end of the 5th month after the end of the tax year | applied to deadlines expiring from 31/03/2020 till 31/05/2020 |
| CRBR (Central Register of Real Beneficiaries) | Registration of real beneficiaries (applies to entities registered to the National Court Register before October 13, 2019) | 13/04/2020 | 13/07/2020 | |
| OTHER | Making a payment for perpetual usufruct | 31/03/2020 | 30/06/2020 |
Source: Biuletyn Informacyjny dla Służb Ekonomiczno-Finansowych, Dodatek, ISSN 2449-9242
Tags coronavirus changes to deadlines Poland, coronavirus help for employers in Poland, coronaviurs anti-shield taxes
