Pursuant to the Regulation of the Minister of Health dated 14 June 2023 on revoking the state of epidemic threat in the territory of the Republic of Poland, the state of epidemic threat in Poland is to be revoked on 01 July 2023. Key information on how the lift of the state of epidemic threat is to impact tax and reporting compliance can be found below.
MDR deadlines
Until the state of epidemic threat is revoked, for domestic arrangements, the MDR deadlines shall not run, and if that period has already started, it shall be suspended, from 31 March 2020 until the 30th day following the lift of the state of epidemic or the state of epidemic threat introduced in connection with the COVID-19 epidemic (Article 31y of the Act of 02 March 2020 on special measures related to preventing, counteracting and combating COVID-19, other infectious diseases and emergencies caused by them).
Given that the state of epidemic threat will no longer apply, suspension of MDR deadlines will be lifted on 01 August 2023.
Tax residence certificates
During the state of epidemic or epidemic threat and two months after it is recalled, remitters can use certificates of residence issued for 2019 or 2020, provided that they obtained a taxpayer's statement that the data contained therein have not changed. Moreover, when making payments, the remitter can rely on an indefinite validity certificate, provided that the period of 12 consecutive months from the date of its issue expired during the period of the state of epidemic or epidemic threat. Under the special provisions, it was also possible to use a copy of a residency certificate, provided that there were no doubts as to its validity (Article 31ya(2) of the Act of 02 March 2020 on special measures related to preventing, counteracting and combating COVID-19, other infectious diseases and emergencies caused by them).
It should be noted, however, that under the amended CIT Act, the location of the taxpayer’s seat for tax purposes may be confirmed by a copy of the certificate of residence, provided that the information provided therein does not raise reasonable doubts as to its compliance with the facts. This means that revoking the state of epidemic threat should not, in principle, give rise to the need of holding the original certificate of tax residence.
White List of taxpayers
During the state of epidemic and the state of epidemic threat, the deadline to notify the authority of making a payment to an account outside the so-called White List of taxpayers was extended from 7 to 14 days from making the transfer (Article 15zzn of the Act of 02 March 2020 on special measures related to preventing, counteracting and combating COVID-19, other infectious diseases and emergencies caused by them).
Given that the state of epidemic threat will cease to apply on 01 July 2023, the deadline to notify the authority of making a payment to an account outside the White List will be changed to 7 days.
Extended deadlines for being granted an individual ruling
In the case of applications for individual rulings submitted and not examined by 31 March 2020 or submitted in the period from 31 March 2020 until the date of revoking the state of epidemic threat and state of the epidemic declared due to COVID-19, the deadline for issuing an individual ruling was subject to a statutory extension by 3 months (Article 31g of the Act of 02 March 2020 on special measures related to preventing, counteracting and combating COVID-19, other infectious diseases and emergencies caused by them).
The lift of the state of epidemic threat on 01 July 2023 means that the previous, 3-month deadline will apply. Importantly, the deadline discussed will only relate to applications submitted after the state of epidemic threat is revoked (i.e., those submitted after 01 July 2023), with the examination deadline of six months remaining for applications submitted before that day.
Resumption of prescription period of criminal offenses and execution of sentences in criminal and criminal fiscal cases
Pursuant to Article 15zzr1 of the Act of 02 March 2020 on special measures related to preventing, counteracting and combating COVID-19, other infectious diseases and emergencies caused by them, during the state of epidemic or epidemic threat announced due to COVID-19 and within 6 months after it is revoked, the prescription period of criminal offenses and execution of sentences in criminal and criminal fiscal cases shall not run.
Lifting the state of epidemic threat means that starting from 01 January 2024, prescription periods will continue to run.
Other considerations
On 01 July 2023, provisions enabling the sharing of case files and individual documents via electronic means of communication and remote performance of activities in the course of proceedings that earlier required the participants to appear in person will cease to apply.
Moreover, on 01 August 2023, tax authorities will regain the possibility of imposing extension fee, while tax clearance certificate will again include information on tax arrears, the payment of which after the expiry of the payment deadline was covered by the waiver of interest collection.
Finally, it is expected that on 01 July 2024 cases will again be examined at public sittings and in courtrooms.
