The postponement refers to taxable persons whose tax year ended in the period from 1 December 2019 to 31 March 2020
To the end seventh in the month of the year following the tax year in which payments were made4, the deadline for drawing up and sending tax information has been extended5 IFT-2R6 by legal persons, non-legal entities and natural persons who are traders whose tax year ended between 31 December 2019 to 31 March 2020
PIT payers who suffered negative consequences due to COVID-19, The deadline for transfer to the tax office was extended7:
advances on tax and
flat-rate income tax, collected in March, April and May on labour wages, contract orders and works and copyright and related rights:
- by 20 August 2020 (taken in March),
- by 20 October 2020 (taken in April),
- by 20 December 2020 (taken in May).
New VAT rate matrix 1 July 2020
From 1 July 2020 new rules on VAT rates are applied – the so-called new VAT rate matrix8 (which was originally to apply from 1 April 2020)9.
The point is:
new lists of goods and services subject to reduced VAT rates, i.e. new Annex 3 and 10 to the VAT Act,
a new system for the identification of goods and services for the purposes of applying VAT rates10, i.e.:
- goods will be identified by the Combined Nomenclature (CN)11,
- services will be identified according to the current Polish Classification of Products and Services 201512.
Note:
To 31 December 2020 continued use of PKWiU (2008) for purposes13:
- Article 113(13)(1) points (f) and (g) of the VAT Act (with regard to the exclusion of the possibility of using an entity exemption),
- Annex 15 to the VAT Act (for the list of goods covered by the compulsory split payment),
- implementing rules based on Article 111(8) VAT Act until 31 December 2020 (on exemption from the obligation to use register offices).
New JPK VAT from 1 October 2020
The new JPK VAT regulations will enter into force from 1 October 2020 - for all taxpayers, regardless of their size. The amendments were introduced by Act of 19 June 2020 on interest rate subsidies on bank loans granted to entrepreneurs affected COVID-19 and the simplified procedure for approval of the arrangement in relation to the application COVID-19 (Journal of Laws, item 1086),
Retail tax – extension of the suspension period
To the end 2020 tax on retail sales has been suspended (in accordance with the Act of 2 March 2020 specific prevention, prevention and eradication solutions COVID-19, other infectious diseases and the resulting crisis)14. Without this suspension, the tax payment would start in the middle of the year for settlement periods from July 2020 As a result, taxpayers will not pay taxes for July-December 2020.
Extension of payment of the property tax instalment
No longer than 30 September 2020 any municipal council, within the framework of its tax autonomy, may extend to designated business groups and NGOs - whose financial liquidity has deteriorated in relation to COVID-19 - deadlines for payment of instalments of real estate tax payable in April, May and June 2020
Extension of time limits for excise duty
To 31 August 2020 The transitional period during which the existing provisions of the Excise Tax Act on the taxation of fuel excise duties can be applied was extended15. Thus, entrepreneurs trading in fuel and buyers of such fuels can until the end of August 2020 to sell or buy fuels for heating purposes without the need for simplified excise duty declarations. During this period, they will also be able to collect and submit paper-based declarations on the use of these fuels.
In the Regulation 30 June 2020 The Minister of Finance16 has abandoned excise duties on liquids for electronic cigarettes or novel goods in respect of which the excise duty will be levied in the period from 1 July 2020 to 30 September 2020
The Regulation entered into force 1 July 2020
The regulation is related to the pandemic COVID-19, which has caused numerous restrictions for operators.
From 1 February 2018 to 30 June 2020 The above-mentioned products were subject to a zero rate.
Extension of certain time limits related to transfer pricing documentation and transfer pricing information (TPR)
By law of 19 June 2020 on interest rate subsidies on bank loans granted to entrepreneurs affected COVID-19 and the simplified procedure for approval of the arrangement in relation to the application COVID-19 (Journal of Laws, item 1086), There are also further facilitations for entrepreneurs regarding transfer prices.
These facilitations include an extension of time limits
to submit transfer pricing information (TPR) and
to make a declaration of drawing up the local transfer pricing documentation
by 31 December 2020 – where this term (defined in accordance with the provisions of the Personal Income Tax Act or the Corporate Income Tax Act) expires during the period from 31 March 2020 to 30 September 2020
o 3 months – where this term (defined in accordance with the provisions of the Personal Income Tax Act or the Corporate Income Tax Act) expires during the period from 1 October 2020 to 31 January 2021
to add group transfer pricing documentation to local documentation - to the end third one month from the day following the date on which the extended deadline for the submission of the local transfer pricing documentation has expired.