Advicero Nexia
Home / Blog / Anti-Crisis measures in Poland

Anti-Crisis measures in Poland

Dear Clients,

The first draft law regarding the anti-crisis regulations that are to support Polish business affected by the coronavirus epidemic has been published (draft dated March 21st, 2020 on amending the act on special solutions related to prevention, counteracting and combating COVID-19, other infectious diseases and crisis situations caused by them and some other acts).

The draft law is still subject to continues changes. Please find below a description of the planned measures defined in the draft law. As there is a number of measures planned, we have divided them into several categories.

Keep up with us to find out about subsequent updates. Please contact our specialists to get support tailored to your needs:

Paulina Marcula, – labor law, settlements with employees

Aneta Bugalska, – accounting issues

Mirosław Siwiński, – commercial law, civil code, applications to tax authorities regarding tax reliefs (as well as reliefs re insurance premiums)

Katarzyna Klimkiewicz-Deplano, – analysis of the company’s financial standing, strategic consulting


  1. Postponement of the date for payment for PIT advances related to remuneration paid in March and April 2020 (until June 1, 2020).
  2. Postponement (optional) of the deadline for payment of tax on revenues from commercial rea estate for the months March-May 2020 to July 20th, 2020 (in case revenues are lower by at least 50%).
  3. Postponement of the deadline for paying perpetual usufruct fees and fees for transforming the perpetual usufruct into ownership right until June 30th, 2020.
  4. Temporary abolition of the prolongation fee in tax and social security claims.
  5. Exemption from tax on civil law transactions for a loan agreement concluded until August 31st, 2020.
  6. Possibility of granting a one-time loan from the Labor Fund to cover the costs of running a micro-enterprise in the amount of PLN 5,000, for a period not longer than 12 months with a six-month grace period, with the possibility of redemption in the event of non-reduced employment.
  7. Enabling CIT and PIT taxpayers who have negative economic consequences due to COVID-19 to deduct the loss incurred in 2020 from operating income obtained in 2019 – in case revenues gained in 2020 are at least 50% lower compared to 2019.
  8. Enabling deduction from the income (revenue) of donations submitted to counteract COVID-19 – cash or in-kind donations (in full amount), transferred to entities performing medical activity, as well as transferred to the Material Reserves Agency or the Central Sanitary-Anti-Epidemic Reserve Database will be deductible.
  9. Withdrawal from the application of provisions regarding PIT and CIT bad debts to the taxpayer who is the debtor (when revenues are lower by at least 50%).
  10. Possibility for “small taxpayers” to refrain from paying simplified income tax advances for the months March-December 2020.
  11. Deferral to so called retail tax until January 1st, 2021.
  12. Exemption from income tax of revenues received in 2020 by taxpayers conducting non-agricultural economic activity from: warranty support or additional payments for loans granted under the Act, additional payments for interest on loans granted pursuant to the Act.
  13. Temporary exemption from fees for organizations of collective management of copyrights and subscription fees, when they are not dependent on the size of the entrepreneur’s revenues or income.
  14. A 90% reduction in rent for the period when the tenant of the premises did not operate in a commercial facility with a sales area over 2000 sq m. during an emergency or epidemic, unless the contract provides for a more favorable solution for the tenant (subject to final court approval, if rules of equity apply).
  15. Amendments to the Act on the compensation system for energy-intensive sectors and subsectors, streamlining and accelerating the payment of compensation for indirect costs of emission allowances that were incurred by energy-intensive enterprises in 2019, as well as eliminating interpretation doubts in relation to some elements of the compensation system.
  16. Changes in the scope of packages for tourist events – the term of termination or withdrawal from the contract effective by law after 180 days from the date of notification of withdrawal or termination, the possibility of using a voucher for the implementation of a tourist event in the future.
  17. Extension of the deadline for reimbursement of customer payments in the event of inability to organize an event due to an epidemic (regarding organization of exhibitions and congresses or cultural, entertainment, recreational, sporting activities, organizing thematic exhibitions or outdoor events) to 180 days from the termination of the contract, possible voucher in exchange for withdrawal from contract cancellation.
  18. Financial support for creators and artists whose activities could not be continued in their current form during the period of the epidemic emergency or epidemic status, or could be continued provided that the form of dissemination of this activity is changed – support will be available during the epidemic emergency or epidemic status, as also within 12 months of announcing their cancellation.
  19. Amendments to the Public Procurement Law in the scope of the obligation to inform each other about the impact of the circumstances related to the occurrence of COVID-19 on the proper performance of the contract, the possibility of amending the contract, non-payment, including contractual penalties and exemption from penalties from the Act on violation of public finance discipline, withdrawal from debt recovery.
  20. Allowing banks to extend (renew) or other modify financial conditions previously granted to entrepreneurs from the SME segment who have found themselves in a special situation due to an epidemiological emergency – modification of the conditions will not lead to deterioration of the borrower’s situation.
  21. Reduction of the tax base for banks by the value of assets under the loan agreement, granted to entrepreneurs affected by the effects of COVID-19, concluded from the entry into force of the Act until August 31, 2020.
  22. Introduction of provisions enabling municipalities to:
  23. introduce for part of the year 2020 of a property tax exemption for the indicated groups of entrepreneurs whose financial liquidity has deteriorated due to negative economic consequences due to COVID-19,
  24. extend, by order of executive bodies, of deadlines for payment of real estate tax installments, payable in April, May and June 2020 – no longer than until 30 September this year.


  1. Postponement of the obligation to submit a new JPK_VAT file (declaration and records) from April 1st to July 1st, 2020, for all taxpayers (taxpayers will be able to voluntarily submit a new JPK_VAT in May 2020).
  2. Postponing the obligation to create Employee Capital Plans in medium-sized enterprises until October 1st, 2020.
  3. Postponing the deadline for submitting information to the Central Register of Beneficial Owners (Act on counteracting money laundering) by 3 months.
  4. Extension of the deadline for submitting information on transfer prices to September 30th, 2020.
  5. Extension of the deadline for submitting a notification of payment to an account not included in the list of VAT taxpayers (so called “white list”) – from 3 days to 14 days.
  6. Extending the period of preparation of paper waste record documents to 31 December 2020.
  7. The possibility of postponing the deadline for testing technical devices, while maintaining the possibility of operation for a maximum period of another 6 months.
  8. Extension of the deadlines from 30 to 180 days for the registration of a vehicle that is not a new vehicle imported from the territory of the EU or notification to the starosta (head of a county) about the acquisition or life of a registered vehicle until 31 December 2020.
  9. Postponement of the date of entry into force of legal solutions regarding the equalization of the legal position of small entrepreneurs and consumers from June 1st, 2020 to January 1st, 2021.
  10. During 2020 – allowing administration authorities to postpone the date of legalization and to allow further use of measuring instruments for which such deferral has been made, but for a period not longer than 6 months.
  11. Extension of deadlines for the implementation of certain obligations by NGOs.
  12. Extension of the deadline for submission of applications for residence permits, extension of visa and extension of stay as part of non-visa traffic if it would fall out during the period of epidemic emergency or epidemic status, extension by law of the periods of validity of temporary residence permits and national visas (up to 30 days from the date of cancellation of this state).
  13. Changes related to cinematography (the film will also be a work that did not have a cinema premiere for justified reasons, the reporting obligation on the number of viewers, tickets, revenues will be suspended, the deadlines for submitting applications for support for audiovisual production will be made more flexible).
  14. Extension of validity of judgments about:

a) partial incapacity for work, total incapacity for work, total incapacity for work and inability to live independently, the inability to live independently, the circumstances justifying the determination of entitlement to the rehabilitation benefit, issued by certifying doctors and medical committees of the Social Insurance Institution definite time constituting the basis for granting the benefit,

b) disability or disability certificates, parking cards,

c) medical advice on the absence of medical contraindications, including for the service of officers of particular services and organs, up to 60 days from the date of cancellation of the state of emergency or epidemic condition.


  1. Co-financing of the remuneration for the employer from the Guaranteed Employee Benefits Fund up to 50% of the minimum wage (with a reduced working time of 20% and no more than 0.5 full-time employment – co-financing up to half of the minimum wage, but not more than 40% of the average wage), during the period of economic downtime introduced by the employer or reduced working time in the event of a decrease in economic turnover following the occurrence of COVID-19, understood as the sale of goods or services in quantitative or valuable terms:
    • by not less than 15% (ratio of total turnover in any two consecutive months in the period from January 2020 to total turnover from the corresponding two months of the previous year) or
    • by not less than 25% of the monthly turnover in the period from January 2020 compared to the previous month.
  2. Co-financing of part of the employee remuneration costs and social security contributions due by the starosta, in the event of a decrease in economic turnover as a result of the occurrence of COVID-19 during any of the following 2 consecutive months after January 1, 2020:
    • part of employee remuneration costs and social security contributions due in the case of micro, small and medium-sized enterprises employing employees (no longer than for a period of six months for micro and small enterprises, three months – medium-sized enterprises), depending on the decrease in turnover:
      • at least 30% – product of the number of employees and 50% of the minimum remuneration,
      • at least 50% – the product of the number of employees and 70% of the minimum remuneration,
      • at least 80% – product of the number of employees and 90% of the minimum remuneration,
    • part of the costs of conducting business in the case of an entrepreneur being a natural person not having employees (no more than 6 months), depending on the decrease in turnover:
      • by at least 30% – 50% of the minimum remuneration,
      • by at least 50% – 70% of the minimum remuneration,
      • by at least 80% – 90% of the minimum remuneration,
  3. Economic downtime benefit, untaxed and not subject to any social contributions:
    • for contractors and self-employed persons in the amount of 80% of the minimum salary if the income has fallen by at least 15% compared to the previous month, provided that the income in the previous month was lower than 300% of the average salary,
    • for persons on a tax card or registered lump sum, exempt from VAT in the amount of 50% of the minimum wage.
  4. Expanding the number of people entitled to additional care allowance:
    • the insured who is released from work due to the need to personally take care of a person holding a disability certificate up to the age of 18 or a disability certificate in the event of the institution closing,
    • for the care of a sick adult disabled family member in the event of suspension of day care facilities.
  5. Extending the situation in which care allowance will be granted for the inability to provide care by a nanny or a day carer.
  6. Introduction of a flexible mechanism for extending the period of receiving care allowance (power of the Council of Ministers).
  7. Increasing the amount of monthly co-financing for the remuneration of disabled employees (base amount: from PLN 1,800 to 1,950 for persons with severe disabilities, from PLN 1,125 to 1,200 at moderate levels, addition to the base amount: from PLN 600 respectively to PLN 1,200 and PLN 900).
  8. Providing co-financing from the State Fund for the Rehabilitation of the Disabled of the costs of participation in an occupational therapy workshop, financing the activities of social integration centers and social integration clubs from subsidies granted, financing the activities of support centers for people with mental disorders, payment of the integration benefit for participants of the social integration center, securing funds for the functioning of crèches, children’s clubs and day carers (as part of the “MALUCH+ program”), ensuring compensation of pay costs for employed employees with disabilities at the Professional Activity Establishments in the event of suspension of the activities of these entities.
  9. Expanding the group of people who can work remotely by officers of individual services and bodies not employed under a contract of employment.
  10. Enabling employers to have more flexible rules for determining employees’ working time and modifying employment conditions in order to preserve jobs (limiting uninterrupted daily and weekly rest, introducing a system of equivalent working time without having to meet the requirements of the Labor Code).
  11. Allowing employers responsible for elements of critical infrastructure and petrol stations, in the event of an epidemiological threat or epidemic status, to perform specific activities in the field of labor law, enabling uninterrupted operation of these enterprises (change of the system or distribution of working time, order to work overtime).
  12. Guaranteeing young employees employed with the aim of professional preparation an exemption from the obligation to work during a period of temporary limitation of the functioning of the education system units (when the employer pays remuneration for this period, he will be refunded on the basis of the applicable refund agreement).


  1. Temporary resignation from the ban on performing trade-related activities on Sundays regarding unloading, receiving and displaying the necessity of goods and entrusting an employee or a worker with such activities (during the period of epidemic emergency or epidemic status and 30 days from the date of their cancellation).
  2. Ensuring the possibility of operating by management boards and supervisory boards of companies in the event of extraordinary events that may affect the internal organization of commercial companies.
  3. Establishment of the institution of derogation from regular transport and special regular transport in accordance with the conditions set out in the permit for their performance, for the duration of the risk of COVID-19 spread (in the event of the necessity to take actions related to combating virus infection, prevention of spread, prevention and combating effects of a contagious disease, lack of profitability of transport services being the result of circumstances beyond the control of the entrepreneur).
  4. Introducing facilities for entrepreneurs investing in new technologies, including those extending the scope of the above-mentioned investment.
  5. Ensuring uninterrupted adjudication on disability (no need for personal appearance on the disability adjudication team).
  6. Lifting the obligation to carry out family environmental intelligence before issuing a decision on granting social assistance to persons or families who require it or who are isolated due to suspicion of infection or contagious disease (a telephone conversation with a social worker, analysis of documents or declaration of the applicant will be sufficient, information provided by relevant entities).
  7. Extending the duration of the lease agreement (for both residential and non-residential premises) under current conditions until 30 June 2020 on the basis of the tenant’s declaration of intent.
  8. Possibility of issuing a temporary means of electronic identification, which will be a “temporary trusted profile”.
  9. Excluding National Domestic Bank from the obligation to apply public procurement law when implementing financial instruments aimed at mitigating the effects of the COVID-19 pandemic on the operations of enterprises.
  10. Possibility for the Managing Authority to provide a financial contribution from the operational program funds for financial instruments contributing to leveling the effects of COVID-19 implemented by National Domestic Bank.
  11. Exclusion of the application of a condition limiting the repayment period of a loan granted by National Domestic Bank under the social housing support program to a maximum of 30 years in the event of a temporary suspension of repayment by National Domestic Bank in connection with the COVID-19 crisis.
  12. Changes in the scope of conducting construction works necessary to counteract COVID-19 – required to immediately inform the architectural and construction administration authority.
  13. Changes in the organization of tasks for the defense of the state implemented by entrepreneurs.
  14. Authorization of the minister competent for family affairs to temporarily limit or suspend, in certain cases, nurseries and children’s clubs.
  15. Changes regarding the time limit for filing an objection to a trade mark application, the time limit for submitting a translation of the European patent into Polish at the Patent Office of the Republic of Poland and the time limit for submission of a limited or amended European patent translation into Polish between 8 March and 30 June 2020. (deadlines redefined from 1 July 2020).
  16. Extension of the deadline for issuing interpretations of individual provisions of tax law by one month and equipping the Minister of Finance with the competence to extend it by up to 3 months.
  17. Changes improving the course of interventions undertaken by officers of the Police or Border Guard.
  18. Changes improving the financing of tasks related to counteracting COVID-19, including enabling the change of financial plans of budgetary economy institutions, executive agencies, state earmarked funds in a way that allows for quick response, changes by local government units, creation of the COVID-19 Counteracting Fund, enabling the provisioning of the Tourist Guarantee Fund in the form of additional loans from National Domestic Bank.