Poland – End to tax schemes introduced as a result of the cancellation of the COVID 19 epidemic emergency – July 2023.

Poland has issued a draft regulation to cancel the state of epidemic emergency from COVID 19 on 1st July 2023, as such, the following tax measures introduced to assist taxpayers during the COVID 19 epidemic are to be withdrawn. 

– During the COVID 19 epidemic the time frame to notify the Polish Authorities of a payment to a bank account not published on the White List was extended to 14 days. From the 1st July 2023, the deadline for informing the Polish VAT Authorities will revert to 7 days. 

– The Polish tax Authorities also extended the time frame for issuing individual tax rulings during the epidemic emergency from three months to six months, this will also revert to three months from 1st July 2023.