Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

March 25, 2020

Poland announces package to mitigate economic impact of COVID-19

Executive summary

The Government of Poland is working on measures to support the economy in response to the COVID-19 impact. The proposed tax measures focus on deferring payment of certain taxes and postponing previously announced changes to the tax law. There are certain conditions that must be met to apply the measures. The official draft law has not been published yet but it is expected that it will not deviate significantly from the information announced to date.

Detailed discussion

The proposed actions cover, among others, such areas as labor law, social security regulations and various tax provisions. The measures related to taxation are expected to cover the following:

  • The deadline for personal income tax (PIT) remitters to pay advance payments on salaries for March and April to the tax office is postponed until 1 June 2020.
  • The deadline for so-called ”large enterprises” to file new JPK_V7M forms (SAF that is to replace monthly VAT returns) is postponed until 1 July 2020.
  • Tax losses for 2020 can be carried back and deducted (up to ca. $1.25m) against taxable profit for 2019, if the taxpayer’s revenue dropped by 50% (applicable to PIT and corporate income tax – CIT).
  • So-called ”small taxpayers” may resign from simplified tax advances (calculated based on annual tax payable in the previous tax year) and pay monthly advances based on an actual year-to-date profit from March until December 2020 (applies to PIT and CIT).
  • ”Bad debt relief,” which obliged debtors to treat as taxable revenue liabilities which they first recognized as deductible but did not settle within a given period of time, will be suspended.
  • In certain situations, deadlines for filing Mandatory Disclosure Rules reports and TP-R (special transfer pricing return) will be postponed.
  • Donations for actions to mitigate the effects of COVD-19 should be tax deductible.
  • The minimum tax on buildings due for March, April and May 2020 can be deferred until 20 July 2020.
  • The Ministry of Finance will be able to postpone certain reporting deadlines (e.g., to file financial statements) but details are forthcoming.
  • Tax proceedings (including tax audits) could be suspended by the tax authorities or on a taxpayer’s request subject to the tax authorities’ assessment.
  • Deadlines for issuing tax rulings can also be extended over the statutory three months.

It is important to bear in mind that some of the proposed measures which defer deadlines for certain tax obligations will require actions from taxpayers and the filing of particular motions with an appropriate justification.

It is expected that the final version of the act will be ready by the end of this week with an expected effective date at the beginning of April.

Future Alerts will report on new developments in this area.

For additional information with respect to this Alert, please contact the following:

EY Doradztwo Podatkowe Krupa sp. k., Warsaw
EY Doradztwo Podatkowe Krupa sp. k., Wroclaw
Ernst & Young LLP (United States), Polish Tax Desk, New York



The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or Please refer to the privacy notice/policy on these sites for more information.

Yes, I accept         Find out more