Introduction of the possibility of resigning from simplified advances in 2020 and calculating monthly advances on current income.
The “small taxpayers” (whose sales revenue did not exceed the PLN equivalent of EUR 2 million in the previous tax year) will be able to resign from the simplified advance payments. The taxpayers who will resign from the simplified advance payments for the period from March to December 2020 will calculate monthly advance payments on current income in accordance with the general rules, taking into account the advance payments due for previous months, which were calculated in a simplified form. The resignation from the simplified form of advance payments should be declared in the tax return submitted for 2020.
