The state of epidemic was in force in Poland from March 20, 2020. On May 16, 2022, it was replaced by the state of epidemic threat. The introduction of these states was accompanied by changes in many tax aspects that have expired or will soon expire.
On July 1, 2023, the state of epidemic threat due to SARS-CoV-2 virus infection was canceled by virtue of the regulation of the Minister of Health, which has already been published in the Journal of Laws and has entered into force.
In connection with the above, we present the impact of lifting the state of epidemic threat on tax issues.
Resumption of the MDR reporting deadlines
According to Art. 31y of the Act on special solutions related to the prevention, counteracting and combating COVID-19, other infectious diseases and crisis situations caused by them (hereinafter referred to as the "Anti-Covid Act"), on July 31, 2023, i.e. on the 30th day following the date of cancellation of the state of epidemic threat and Due to the state of epidemic, the deadlines for reporting national tax schemes will resume.
We recommend that you read our alert regarding the resumption of MDR deadlines
Expiration of residence certificates covering 2019 and 2020 and the possibility of using a copy of the certificate
According to Art. 31ya of the Anti-Covid Act, during the state of epidemic and epidemic threat and for a period of two months after their cancellation, a facilitation was introduced where the tax bearer could use the taxpayer's residence certificate, which covers 2019 or 2020 (assuming that the tax bearer had a statement from the taxpayer that the data contained in the certificate have not changed).
It was also possible to use a residence certificate without a specified validity period, up to which the period of twelve consecutive months expired during the period of validity of these states.
On September 1, 2023, the above facilitations will end, as well as the possibility of using a copy of the residence certificate. Therefore, the rule will return, according to which the tax bearer may use a certificate of residence, which is valid within the validity period indicated on the document or for 12 months from its issue, when this period is not indicated.
7-day deadline for submitting a ZAW-NR notification in connection with a payment outside the white list
Based on Article. 15 zn. of the Anti-Covid Act, during the state of epidemic and epidemic threat, the deadline for submitting a notification of payment to an account not on the "white list" has been extended from 7 to 14 days from the date of the wire transfer. From July 1, 2023, the 7-day deadline for submitting the above notification returned.
Restoration of the 3-month deadline for issuing an individual interpretation
The deadline for issuing a tax ruling for applications submitted from March 31, 2020 to the date of cancellation of the state of epidemic threat was statutorily extended by 3 months and was equal to 6 months (Article 31g of the Anti-Covid Act). From July 1, 2023, this deadline was restored to the standard length of 3 months (for applications received on July 1, 2023 at the earliest).
End of transfer pricing facilitations
As of July 1, 2023, the following ceased to apply:
- exclusion of the possibility of signing the statement by a person authorized to represent the company (this obligation, before the introduction of the so-called Anti-Covid Act, rested with the head of the unit) - Art. 31z(3) of the Anti-Covid Act;
- exemption from the obligation to have a related party statement or an accounting document confirming the settlements resulting from the transfer price adjustment - Art. 31z(1) of the Anti-Covid Act;
- exclusion of no tax loss condition. Controlled transactions between domestic related entities were exempted from the obligation to prepare local documentation until July 1, 2023, even if the party to such a transaction incurs a tax loss (assuming a decrease in total revenues by at least 50% compared to the previous year) - Art. 31z (2) Anti-Covid Act.
At the same time, the deadlines related to transfer pricing obligations are not expected to be extended - for tax years starting after December 31, 2021, the deadlines are 10 months from the end of the tax year for preparing the Local File and 11 months for submitting the TPR form (which will also include the content of the declaration on the preparation of TP's documentation, which until now was a separate document).
Autorzy:
