The Polish Minister of Finance has issued a regulation extending the deadline to submit CIT returns for 2022 by the taxpayers until June 30, 2023. The regulation was published on March 21, 2023 and entered into force on the day following its announcement (22 March 2023).
In principle, CIT taxpayers whose tax year ended within the period from December 1, 2022 until February 28, 2023 may benefit from extension of CIT deadline for 2022.
The above extension of deadlines is equally important from the perspective of fulfilling the MDR obligations, including in particular the beneficiary's obligation to submit the MDR-3 form [i.e. beneficiary's (relevant taxpayer’s) information on the application of the tax scheme].
Deadline for MDR-3 form submission in Poland
Polish MDR provisions impose an obligation on the beneficiaries to submit the MDR-3 form to the Head of the Polish National Revenue Administration.
The MDR-3 form should be submitted by the deadline for submitting a tax return for the period in which the beneficiary has already performed an activity related to the tax scheme or obtained a tax benefit resulting from the tax scheme.
Therefore, if the tax scheme mainly concerns CIT, the beneficiary will be obliged to submit the MDR-3 information within the deadline for submitting the CIT return.
Such entities should therefore verify their MDR-3 reporting obligations before the end of the deadline for submitting the CIT return.
Considering the above, the deadline for beneficiary to submit MDR-3 form for 2022 has been extended and will expire on June 30, 2023.
Possible revocation of state of epidemic threat in Poland
The state of epidemic threat has been in force in Poland since May 16, 2022. During this period, the deadlines for reporting domestic tax schemes remain suspended. However, due to the decreasing impact of the Covid-19 pandemic, entities subject to MDR reporting obligations should be prepared for a situation in which epidemic restrictions are lifted, which will result in the suspension of the deadlines for reporting domestic tax schemes. According to the recent press statements made by representatives of the Polish Ministry of Health, such measures can be expected in the coming calendar quarter.
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