The Council of Ministers Regulation of 27 March 2023 took effect as of 31 March 2023 to amend the earlier regulation that laid down certain COVID-19-related restrictions, orders and prohibitions (“Amending Regulation”). The Amending Regulation extended the duration of some of the pandemic restrictions until 30 April 2023. However, no regulation has been published yet, even in draft, to change the Amending Regulation in order to prolong the restrictions beyond that date.

Originally, Health Ministry issued communiques suggesting that the end of epidemic emergency in Poland follows naturally due to the expiry of time limits under the Amending Regulation. With that said, in accordance with the Minister of Health Regulation of 12 May 2022, which declared the state of epidemic emergency in Poland in the first place, the state of emergency shall be in force from 16 May 2022 until cancelled.

Thus, despite the time limits under the Amending Regulation nearing their end, the state of epidemic emergency continues in force until the Minister of Health issues a regulation cancelling it.

With the Amending Regulation prolonging some of the pandemic restrictions until 30 April 2023 and there being legislative proposals to cancel the epidemic emergency, we have phoned the Health Ministry to get to know how long they are planning to keep the state of emergency.

We learnt unofficially that there are plans to cancel the state of epidemic emergency as of 1 July 2023.

If so, then certain tax preferences designed to combat the adverse effects of COVID-19 will continue to apply until 30 June 2023, including:

  • special regulations applicable to MDR deadlines, i.e. reporting deadlines for domestic arrangements do not start to run or, if pending, are suspended from 31 March 2020 until the date that falls 30 days after the state of epidemic and of epidemic emergency is cancelled;
  • special regulations offering a 14 days’ extension (counting from bank transfer request date) for submission of notice of payment into an account that is not on the white list.

We will keep you updated on all further developments in this matter.

If this issue pertains to your business and you are interested in our assistance, please contact us.

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