During the partial freezing of economic activity and restrictions on movement during the epidemic, a practical problem of communicating with the tax authorities arises. The Anti-Crisis Shield package addresses some of these needs.
First of all, in the period of the epidemic emergency, the procedural and judicial time limits are suspended.
The system of e-declarations signed electronically, the MDR reporting gateway, or the ePUAP system still operates.
For the purposes of the Criminal and Fiscal Code, there is an extended possibility of submitting statements. Notifications shall be made in writing recorded on paper or electronic form or orally, recorded in the minutes. Written documents recorded in electronic form are accompanied by a qualified electronic signature, a trusted signature or a personal signature and are submitted by means of electronic communication, including the tax portal.
Limitations in communication also result in the postponement of tax reporting deadlines.
In practice, it is also worth using self-service “post machines” of Poczta Polska (the Polish Postal Service) operating in 24h zones. Under the relevant links you will find a list of available machines and a manual on how to use the “post machines.”
