Polish government introduced several changes and reliefs in the tax law to meet the expectation of the taxpayers. The amendments concern in majority payments to the National Insurance Institution (ZUS) and loans.
Despite introduction of multiple reliefs ,the VAT obligations remain unchanged so neither the VAT reporting nor VAT payments have been postponed. The only deferrals in VAT area (not regarding reporting or payment) concern the following :
-introduction of the new SAF-t file which has been postponed till July 2020
-new VAT-matrix which has been postponed till July 2020
-Intrastat reporting for March – till the 20th of April
-there will be 14 days to notify tax office in case of payment for a bank account not placed on a white list of taxpayers.
There is however, and has always been, an option to apply for VAT payment deferment on individual basis for all taxpayers. This application can be filed but it has to be justified by important reason which of course now would be e.g. financial problems due to coronavirus outbreak.
It seems tax administration will currently accept such applications more likely.
There is no legal requirement to provide official document confirming difficult situation of the company to file the application for VAT payment deferral, but the company should inform:
- What is the impact of the crisis (e.g. decrease in percentage)
- What measures has the company implemented due to the crisis – e.g. total shut down/suspension of business activities
- Till when the deferral is requested