According to the draft Decree of the Minister of Health published on 2 May on the Government Legislation Centre’s website, the state of epidemic emergency is scheduled to be terminated on 1 July 2023. The draft has been sent for consultations and agreement.
Please note that many deadlines resulting from the current state of the epidemic emergency will change. With its termination, tax deadlines that were previously suspended will be reinstated and those that were prolonged will be shortened. For instance, the need to report domestic schemes under the MDR regulations will be reinstated, and the 7-day deadline for filing a ZAW-NR form for payments to an account not disclosed in the so-called “white list” of VAT taxpayers will be reintroduced. Additionally, it is worth mentioning that taxpayers who have not yet filed a statement on the preparation of the Local File made under the rules provided in Article 23y of the PIT Act, as well as 11m of the CIT Act, instead of the provisions of Article 31z3 of the COVID Act, and who started their financial year before 1 January 2022, will be obliged to sign the statement in accordance to regular CIT and PIT rules.
In the table below, you will find information on the key tax deadlines stipulated in the COVID Act of 2 March 2020. (consolidated text Journal of Laws of 2021, item 2095, as amended) which will be affected by the termination of the state of epidemic emergency.
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