Poland: Deadline for follow-up withholding tax statement is 31 January 2023
The deadline for submitting a follow-up statement is the last day of the month following the end of the relevant tax year.
Deadline for follow-up withholding tax statement is 31 January 2023
Taxpayers generally obligated to withhold income tax on payments may file an initial WH-OSC statement with the Head of the Lublin tax office indicating eligibility to withhold at a reduced tax rate or for an exemption from such obligation.
The deadline for submitting a follow-up statement (i.e., the remitter's statement confirming that since submitting the initial statement the remitter has remained eligible for not withholding income tax or withholding at a reduced tax rate) is the last day of the month following the end of the relevant tax year—so for calendar year taxpayers the deadline is 31 January 2023.
Failure to submit the follow-up statement by the deadline may result in the loss of preferences enjoyed by the taxpayer in the period between the submission of the initial statement and the end of the tax year.
Pursuant to amendments made under the “Polish Deal,” the validity of the initial WH-OSC statement was extended until the end of the taxable year. Under previous rules, remitters submitting the initial statement could delay application of the withholding tax mechanism only until the end of the second month following the month in which the initial WH-OSC statement was submitted.
Read a January 2023 report prepared by the KPMG member firm in Poland
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