Other areas – review of act to amend COVID-19 emergency legislation


  • 31 December 2020 – new, delayed deadline for issuance of paper documents related to waste records.


  • Special-purpose subsides for crèches, children's clubs and kindergartens.


  • No refund will be required of special-purpose programme-based subsidies from the central government's budget or from Labour Fund provided to maintain a crèche, children's club or day care centre which has been temporarily suspended or restricted in operation.


  • Government has temporarily lifted the Sunday trading ban for activities involving the unloading, receiving and displaying of necessities, including through employees or workers (for the duration of the state of epidemic or of epidemic emergency and for 30 days thereafter).


  • Changes to package travel contracts – notice of termination of or withdrawal from the contract to become legally effective after 180 days, option to use a voucher for future package travel.


  • Temporary waiver of royalties for collective management organisations and of radio and TV tax to the extent they do not depend on revenue or income of the business.


  • Financial support for authors and artists who are unable to continue their previous activities during the state of epidemic or of epidemic emergency or whose activities could only be continued if they changed the form in which they are communicated to the public – support will be available during the state of epidemic or of epidemic emergency and for 12 months thereafter.


  • Changes to public procurement law in relation to duty of mutual disclosure of COVID-19 impact on due performance of contract, option to change the contract, waiver of amounts due, including contractual penalties, and waiver of statutory penalties for public finance violations, waiver of debt enforcement.


  • Grace period for repayment of principal will not be included in the refundable facility term or the credit facility term as referred to in the legislation on certain forms of promoting residential developments.


  • Longer deadlines related to temporary stay permits (incl. 15zd).


  • For the duration of the ban on business operations in commercial facilities with a retail space of more than 2000 m2, mutual obligations between the parties to a lease, a tenancy or other agreement of similar nature which results in the letting of a retail space for another’s use or enjoyment (a contract), shall expire.


  • For mass events, such as exhibitions, congresses, culture, leisure, entertainment, sports, outdoor, thematic exhibitions, the time for organisers to refund the prepaid price will be extended to 180 days from contract termination; they can also offer a voucher if client decides not to terminate.


  • Leases (whether residential or commercial) will continue in force on the same terms until 30 June 2020 if so requested by tenants.


  • 30 more calendar days to file reports, statements and declarations for 2020 under the biocomponents and liquid biofuels legislation.


  • Any qualification certificates under energy law which would otherwise lose force between 1 March 2020 and 30 June 2020 will continue in force until 31 December 2020


  • Changes to government guarantees for export insurance.


  • Simplified solutions for businesses investing in new technologies, including a broader definition of such investments.


  • Option for BGK to provide additional credit to support the Tourist Guarantees Fund.


  • Renewables: Changes to support regime for energy-intensive sectors and subsectors, such as by accelerating payment of compensation for carbon-related indirect costs incurred by energy-intensive undertakings in 2019 and by clarifying the construal of certain elements of the support regime.


  • Longer validity of the following certificates:

partial incapacity for work, total incapacity for work, total incapacity for work + incapacity for unassisted living, incapacity for unassisted living, statement of circumstances warranting grant of entitlement to rehabilitation benefit;

disability, disability to a degree, parking tickets for the disabled;

medical certificates that no health contraindications apply, such as contraindications to the service of any servicepersons – these certificates will remain valid up to 60 days after notice calling of the state of epidemic or of epidemic emergency.


  • The deadlines for the Financial Supervision Authority KNF to take any action, such as a supervisory action, issue a conclusive decision or ruling, deal with any matter, or raise an objection will be suspended or, if not commenced yet, will not commence.


  • Medium-sized enterprises have been given another half a year  to mandatorily implement Employee Savings Plans, so that the time to enter into the ESP management contract is extended until 27 October 2020 and into the ESP membership contract until 10 November 2020.


Doradztwo Podatkowe WTS&SAJA Sp. z o.o. 

Bałtyk Building, 13th floor

ul. Roosevelta 22

60-829 Poznań

tel. (+48) 61 643 45 50

Warsaw Office

Central Tower, 22nd floor

Al. Jerozolimskie 81

02-001 Warszawa


Doradztwo Podatkowe WTS&SAJA reserves all copyrights in this content. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions taken in reliance on the above information.


See news services from other WTS Global countries at www.wts.com

twitter  RSS Feed  WTS YouTube channel