A regulation of the Minister of Health lifting the state of epidemic threat with respect to SARS-CoV-2 as from 1 July 2023 has been published in the Journal of Laws of the Republic of Poland. One of the consequences of this fact will be the commencement of the run (or lifting of suspension) of the so far suspended (or extended) reporting deadlines of the so-called domestic tax schemes.
The state of epidemic threat and the state of epidemic have been in force in Poland alternately since 14 March 2020. Introduction of both states was accompanied by the suspension of deadlines for reporting domestic tax schemes.
Pursuant to the provisions of the Anti-Crisis Shield, the deadlines for the fulfillment of information obligations under the MDR did not start and the commenced ones were suspended in the period from March 31, 2020 to the 30th day following the date of cancellation of the state of epidemic threat and the state of epidemic announced in connection with COVID-19.
Due to the fact that the state of epidemic does not apply and the state of epidemic threat will be canceled as from July 1, 2023, in light of the above regulations, the previously extended or suspended reporting deadlines will begin to expire from August. Depending on the case, some entities may be required to report as early as August 1, 2023.
Due to the fact that the deadlines for reporting of domestic tax schemes remain suspended from 31 March 2020, from the perspective of the planned changes, it would be prudent to review the MDR obligations in organizations in the time span reaching as far as 2019.
Autorzy:
