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Cancellation of epidemic emergency


On May 9, 2022 on the website of the Government Legislation Centre, draft regulations were posted, one of which revokes the state of epidemic emergency on the territory of Poland, introduced in connection with the possibility of spreading the SARS-CoV-2 virus, and the other introduces, as of May 16, 2022, the state of epidemic risk on the territory of Poland.

I. After May 16, 2022, inter alia, the following will cease to apply:

Tax on revenue from buildings


Exemption from the tax on revenues from buildings. Revenues from real property ownership will be exempt from taxation until the end of May 2022.

Donations for prevention the COVID -19


Deduction of donations for the prevention of the spread of COVID -19. Deduction of donations for this purpose will be possible until the end of May 2022.

The depreciation of goods related to  COVID-19              

Making a one-off depreciation write-off on the initial values of fixed assets acquired for the production of counter-COVID-19 goods will be possible until the end of May 2022.


II. Selected changes taking effect after May 16, 2022:

Tax schemes


Deadlines for the reporting of domestic tax schemes will remain suspended. The suspension will last until the thirtieth day following the day on which the state of epidemic risk is revoked.

Certificates of residence


Businesses making certain payments abroad can continue to use the certificates of residence of the counterparty already in their possession:

  1. not containing their validity period or copies,
  2. covering the year 2019 or 2020, provided they possess a statement from the taxpayer as to the validity of the data contained therein.

Taxpayers can use such certificates of residence for a period of 2 months following the revocation of the state of epidemic risk.

Payments to a bank account of a contractor from outside the white list


An extended deadline for submitting a notice of payment into a contractor’s bank account other than one included on the white list of taxpayers remains in force and is 14 days from the date of a relevant transfer instruction.


III. Summary

Following the entry into force of the proposed regulations, due to the cancellation of the epidemic emergency state, the revenues from buildings will be subject to income tax from June 2022 on.

Furthermore, taxpayers will no longer be entitled to benefit from the favourable tax solutions with respect to the donation or acquisition of fixed assets related to the prevention of COVID-19 from spreading.

The provisions extending the deadlines for reporting under domestic Mandatory Disclosure Rules, the period of validity of certificates of residence and the deadline for submitting notices of payment into a non-white-listed account will continue in force until the state of epidemic risk is revoked.


Magdalena Walczyńska, Tax Consultant, ATA Tax Sp. z o.o.

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