The Government Legislation Centre published an on-line draft of the Health Minister regulation cancelling the state of epidemic emergency in the territory of the Republic of Poland (“Draft”).
In accordance with the Draft, with effect from 1 July 2023:
1) the epidemic emergency related to SARS-CoV-2 infections is called off in the territory of the Republic of Poland;
2) the Health Minister regulation of 12 May 2022 concerning the announcement of an epidemic emergency in the territory of the Republic of Poland (Journal of Laws, item 1028) loses its force.
Calling off the epidemic emergency means discontinuation of the preferential tax treatments introduced in tax legislation to mitigate the adverse impact of COVID-19 epidemic. Some of these measures will cease as of 1 July 2023 and some will be subject to transitional periods:
- the extended deadline for filing a notice of payment onto an account that is not white-listed – the extended period of 14 days (counting from date of payment instruction) will cease to apply as of 1 July 2023;
- extended time to issue private tax rulings – the previous, three-month deadline will be restored with effect from 1 July 2023 (for applications filed already after the epidemic emergency is called off);
- 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 emergency related to COVID-10;
- preferential treatment of foreign certificates of residence (e.g. allowed use of certificates covering 2019 or 2020, if accompanied by taxpayer’s statement that they continue to be current) – these options are available during the epidemic emergency related to COVID-10 and for 2 consecutive months after it is called off (meaning until 31 August 2023).
In accordance with the Draft, the new law should enter into force when published. Currently the Draft is in public consultations. We will keep you updated on the progress of this legislation.
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