Gaps in the anti-crisis shield – special Covid-19 pandemic Act

On 31 March 2020, the Sejm adopted the so-called “Anti-Crisis Shield“, differing from the initial drafts.

Below we highlight the solutions that were finally omitted and point out the ‘taxpayer traps’:



No regulation for accelerating VAT refunds
  • The Shield contains no solutions accelerating VAT refunds from split payment accounts or any other facilitation in this respect;
  • However, according to guidelines for Tax Administration Chambers Directors (Izby Administracji Skarbowej), applications for the release of split payment accounts are to be processed first.



No extension of the deadline to fulfil CbC-P recording obligations
  • There is no deferment of CbC-P obligations, which most taxpayers belonging to groups of companies were obliged to meet by 31 March 2020.



No uniform tax deferral
  • The Shield does not provide for uniform facilitations in obtaining a decision to defer tax payments, spread the payment of taxes (or tax arrears) into instalments or redeem tax arrears – except for a few unconnected solutions (e.g. deferment of annual CIT payments, deferment of payment of certain PIT advances withheld by remitters on the salaries paid, deferment of tax on revenues from buildings);
  • In particular, the regulations do not provide for any extension of VAT payment periods;
  • The only uniform facilitation for taxpayers in this respect is the possibility of obtaining an exemption from the prolongation fee (in some cases).



No extension of VAT recording deadlines
  • The Shield does not defer VAT recording obligations, such as the obligation to submit VAT returns (VAT-7 and VAT-7K), European Community Sales Listings (VAT-EU) or JPK-VAT files.



No transfer tax exemption
  • The regulations regarding the exemption from transfer tax for loans granted to business entities have been removed from the Shield.



Postponement of tacit tax rulings
  • The Shield provides for the possibility of extending the deadline for issuing an advance tax ruling by another three months;
  • These provisions will postpone the possibility of obtaining a „tacit tax ruling” for at least another three months – which may have negative consequences for taxpayers.



The need to pay interest in the event of failure to meet the deadline for payment of PIT under the tax return for 2019
  • The payment of PIT by 31 May 2020 will have the same effect as voluntary disclosure. This means that interest will be due for late payment of PIT (as opposed to CIT payment by 31 May 2020).

In addition, the Shield excludes the application of provisions on the failure to act by the authorities, excessive duration of responses or infringement of a party’s right to have its case examined without undue delay by the authorities.




Agata Dziwisz
Advocate, Partner, Head of Tax Practice
M: +48 668 886 370