As of March 14, 2020, a state of epidemic emergency was introduced on the territory of the Republic of Poland, which affected many entrepreneurs, threatening their liquidity and sometimes their existence. In order to take action to improve the financial liquidity of companies, we have prepared general templates of application forms:
- deferral of tax payment, deferral of tax arrears together with interest on arrears, or interest on outstanding advance payments
- payment of tax, tax arrears together with interest on arrears, or interest on outstanding advance payments in installments
- cancellation of tax arrears, interest on arrears in whole or in part.
Tax relief application templates (PL | pdf)
We would like to draw your attention to the fact that it is crucial to provide justification in the application, which should present arguments that constitute an important interest of the taxpayer. In the explanatory notes you will find examples of points to use in your individual case. Entrepreneurs should be prepared to submit additional explanations and documents to the tax authorities. In particular, the tax authorities may request the entrepreneur to:
- present the impact of granting a repayment relief in the form of a deferment of tax payment deadline on the further functioning of the Company
- submit a list of the Company’s bank accounts together with confirmation of the current balances of those accounts
- submit a statement showing the level of employment and timely payment of remuneration in the past 12 months
- submission of all certificates of de minimis aid granted
We hope that the application forms will assist you in the first stage of applying for the indicated reliefs.
According to recent press reports on the internal guidelines of the Ministry of Finance for tax authorities, applying for a deferral of tax payment or spreading it into instalments should mean that no other procedures have been initiated, including enforcement, tax inspection, verification activities or criminal and fiscal proceedings. On the other hand, the application for tax remission may result in an in-depth analysis of the state aid rules.
If you wish to receive applications in an editable form, or if you have additional questions, please contact our experts.
