Artykuł
Key tax items related to changes in epidemic state status in Poland
REal Knowledge - about the Polish real estate market #7
As of 16 May 2022, formally “epidemic state” has been lifted in Poland, still state of “epidemic treat” is still valid. Above has material importance in the context of Polish tax obligations. Executive summary of considered legislation tax impact, has been presented below.
1. Polish real estate minimal tax
Within the COVID “epidemic state” Polish real estate minimal tax obligations have been suspended.
Due to the end of the “epidemic state” from 16 May 2022, the exemption from the real estate minimal tax minimal tax will apply until the end of May.
From 1 June 2022 Polish real estate minimal tax obligations will be valid again, thus it shall be considered whether it’s payable or not.
2. Deadlines for MDR reporting
It shall be noted, that COVID pandemic has following implications to the MDR reporting in Poland:
- deadline of MDR reporting of international schemes is not postponed as for today, thus all schemes shall be reported in respective deadlines;
- deadline of MDR reporting of domestic schemes has been postponed until end of “epidemic threat” state.
Due to the continuation of the “epidemic threat” state, MDR reporting deadlines for Polish domestic schemes is still postponed.
3. Notification of payment to non-white list VAT taxpayers bank account
Within the COVID “epidemic state” and state of “epidemic treat”, deadline for notification of payment to non-white list VAT taxpayers bank account has been extended from 7 to 14 days.
Due to the continuation of the “epidemic threat” state, 14-days deadline for notification about the payment to an account outside the so-called white list of VAT taxpayers is still binding.
4. Tax residency certificates
Within the “epidemic sate” and state of “epidemic treat” tax remitters are entitled inter alia to:
- use the taxpayer's certificate of residence issued for 2019, provided that the tax remitter obtains the taxpayer's statement that the data contained therein has not changed;
- use tax residency certificate non including period of validity, if the period of 12 consecutive months from the date of which such certificate was issued, expires during the period in which these states are in force.
Due to the continuation of the “epidemic threat” state, above benefits are still valid.
5. Deadline for tax rulings
Within the “epidemic sate” and state of “epidemic treat”, a deadline for Polish tax authorities to issue a tax ruling is extended by another 3 months period (i.e. 6 months in total).
Due to the continuation of the “epidemic threat” state, the above is still valid.
Subscribe "REal Knowledge Newsletter"
Subscribe e-mail notifications about REal Knowledge Newsletter issues.
Contact
