MIL ASI Translation. Region: Polish/Europe –
Fuente: Gobierno de Polonia en poleco.
Each taxpayer affected by the flood may apply in the manner provided for in the Tax Ordinance for the cancellation of tax liabilities. Entrepreneurs affected by the flood may take advantage of extended deadlines for payment of IVA, PIT and CIT taxes. Victims have extended deadlines for submitting JPK_VAT, summary information, the vast majority of VAT returns. A 0% VAT rate applies to donations of goods and services provided in connection with assistance to flood victims, the same rate applies to donations of building materials for the reconstruction or renovation of flood-damaged properties. We enable the use of additional tax reliefs. Injured entrepreneurs will receive a refund of the costs of purchasing cash registers up to PLN 2,000. A special hotline is operating for flood victims. The Ministry of Finance has prepared regulations that contain a number of solutions intended for victims of the September flood. In the scope not covered by the regulation, each taxpayer affected by the flood may apply in the manner provided for in the Tax Ordinance for the cancellation of tax liabilities. We are extending tax payment deadlines Entrepreneurs affected by the flood have extended tax payment deadlines for IVA, PIT and CIT. In the case of VAT, the deferral of tax payment is valid until 25 January 2025. In the scope of PIT and CIT, the deferral applies to tax advances and taxes due for August-December 2024. Entrepreneurs will settle the tax only in their annual tax return. A similar solution will apply to the flat-rate tax on recorded revenues, the so-called minimum tax on buildings and those CIT taxpayers whose tax year is different than the calendar year. The postponement also applies to the tax paid to the tax office for employees of affected companies. The above solutions apply to taxpayers and payers affected by the flood, having a place of residence or registered office or management board, respectively, and conducting business in the areas of municipalities covered by the state of natural disaster. At the same time, we are postponing the deadlines for submitting monthly and quarterly VAT declarations, summary information and JPK-VAT until November 25, 2024 (this applies to those declarations and information whose deadlines for submission fall in the period from September to October 2024). Additional tax reliefs In the event of transferring ownership of fixed assets to affected entrepreneurs free of charge or financing their purchase, entrepreneurs have the option of including depreciation write-offs in the costs of obtaining income until the end of the next calendar year. Entrepreneurs lending fixed assets to affected persons have the option of continuing depreciation write-offs and including them in the costs of obtaining income revenues.These reliefs are valid until the end of the next calendar year, subject to the second (applies throughout the entire depreciation period).In terms of stamp duty, exemption from official acts, issuing certificates or permits, submitting a power of attorney, proxy, its extract, extract, copy in matters related to the removal of the effects of flooding – submitted/issued on July 15, 2025.IVA 0% en donationsThe 0% IVA rate is applied to donations of all kinds of goods, e.g. food, blankets, sleeping bags, clothes, but also free services, such as accommodation or rental of power generators, which may be necessary to mitigate the effects of the disaster.The solution can be used by entrepreneurs making donations for purposes related to helping flood victims. It concerns support implemented through entities, usually public benefit organizations, local government units, medical entities and the Government Agency for Strategic Reserves. The 0% rate may be applied to donations made from September 12 to December 31, 2024. Details in the announcement. IVA 0% for donations of building materials for flood victims From September 24, 2024, a regulation has been in force allowing the application of a 0% VAT rate for donations of building materials transferred to victims whose real estate was destroyed as a result of the September cataclysm. The 0% rate applies to donations of such materials transferred directly to: natural persons, entities conducting activities: education, cultural, in the field of health care, social care, care for children, youth and the elderly, in the field of collective accommodation of pupils and students,
whose properties are located in the municipalities affected by the disaster and who have the formal right to dispose of these properties. The 0% rate may be applied to donations of building materials made from the date of entry into force of the regulation, i.e. September 24, 2024, March 31, 2025. The aim of the solution is to facilitate the reconstruction or renovation of buildings and structures destroyed by the flood, and thus a faster return to normal life for residents of the area affected by the disaster. Details in the announcement. Reimbursement of the costs of purchasing a cash register In response to the demands of entrepreneurs from areas affected by the flood, the Ministry of Finance is introducing a refund of the costs of purchasing cash registers up to PLN 2,000. This solution applies to entrepreneurs who lost their cash registers as a result of the flood, who have a place of residence or registered office or management board, respectively, and who conduct business in the areas of municipalities affected by the natural disaster. Additionally, producer and importer of cash registers associated with the National Chamber of Commerce for Electronics and Telecommunications (KIGEiT) declared their assistance to entrepreneurs in carrying out tests of cash registers that were damaged in the flood, as well as a special offer for entrepreneurs who lost their cash registers as a result of the flood. Helpline and taxpayer service points There is a special helpline that taxpayers affected by the flood can call. The helpline is open on weekdays from 8:00 a.m. to 4:00 p.m. From 8:00 to 18:00, phone number 22 460 59 30. Tax authorities will consider applications from flood victims first, and certificates for affected taxpayers (on income, revenue, no arrears) will be processed “on the spot”, both submitted directly to tax offices or electronically. In tax offices where direct service is not possible, taxpayers are served via remote channels. Affected taxpayers can submit applications at any nearest tax office. To facilitate and speed up assistance to victims, temporary taxpayer service points may be created, depending on the needs.
EDITOR’S NOTE: This article is a translation. Apologies should the grammar and/or sentence structure not be perfect.