The original, previously in force regulations concerning PIT advance (and also the flat-rate income tax payments) have required that the payments were to be made by June 1st, 2020.
According to the legislator’s intention, the purpose of the delays in advance payments is the need to support companies that employ workers in maintaining financial liquidity and, consequently, protecting jobs.
The regulation applies to the PIT payers who have suffered negative economic consequences due to the COVID-19 coronavirus, therefore qualify:
It is worth remembering that the premise about negative consequences due to COVID-19 does not have a definition in the new regulations. The conditions for qualifying for the deadline extension is determined each time by the tax authority through an interpretation. The lack of clear rules results from the fact that the scope of damage caused by the lockdown may differ depending on the industry.
The regulation covers:
The collection of advances for contracts of mandate and specific work applies to those obtained only from:
Provisions include flat-rate income tax in the amount of 20% of the obtained income. The 17% rate applies when it concerns small contracts of mandate, or when the amount due does not exceed PLN 200 PLN, and the for the contracts not concluded with the employee in person.
The Minister of Finance has set new deadlines for transferring advance payments to the tax office only for a specified period. The change covers three calendar months: March, April, and May.
Month of advance payment
Date of transfer to the Tax Office
until August 20th, 2020
until October 20th, 2020
until December 20th, 2020