31 March 2023 was the commencement date of the Council of Ministers regulation that maintains the current restrictions, prohibitions and affirmative duties applicable in Poland in connection with the pending state of epidemic emergency. Their application has been extended until 30 April 2023.
Continuation of the state of epidemic emergency means there is also a continuation of preferential tax treatments introduced in tax legislation to mitigate the adverse impact of COVID-19 epidemic. Thus, the following measures will still be in force:
- MDR deadlines for domestic tax schemes – filing periods for domestic tax schemes do not begin to run or, if already pending, are tolled from 31 March 2020 until 30th day following effective cancellation of the state of epidemic or of epidemic emergency related to COVID-10;
- extended validity of certificates of residence:
- which have no expiry date but for which a period of 12 consecutive months expires during the state of epidemic emergency or of epidemic, or
- which cover 2019 or 2020 and are accompanied by taxpayers’ representation that the data in them remain up to date;
- extended time of 14 days to file notice of payment into a non-white-listed account (counted from submission of the payment instruction).
Note also that, given the continued state of epidemic emergency, the 3-month time limit for issuance of tax rulings continues to be extended by three additional months.
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