4.02.2021 Taxes

[Poland] COVID-19: PIT advances for January postponed

Industries negatively affected by the coronavirus epidemic will be allowed to pay PIT advances for employees at a later date. Which companies will benefit from these postponed payments?

The Ministry of Finance has prepared a regulation extending until 20 August 2021 the deadline for entrepreneurs to transfer advance payments for income tax and flat-rate PIT collected from employees in January 2021. The postponement concerns PIT-4R and PIT-8AR returns.

This is just another postponement, and this time a wider group of remitters will benefit from this preference.

Postponed PIT advances – deadlines and industries covered by the preference

The postponement of the deadline for paying PIT advances collected in January 2021 to August will be enjoyed by industries that have suffered from negative effects of the SARS-CoV-2 epidemic, including entrepreneurs engaged in business operations such as:

  • retail sale of clothing and footwear,
  • hotels, campsites and other accommodation,
  • restaurants and catering,
  • tourism activities,
  • organisation of trade fairs, conferences and congresses,
  • production and projection of films and photographic activities,
  • foreign language teaching,
  • sports facilities.

The full list of industries is available here.

Over 90 thousand entrepreneurs in total can benefit from the postponement of PIT advances deadline.

All the new deadlines, both those previously postponed and those resulting from the above-mentioned regulation, are as follows:

  • 20 May 2021 – PIT advances and flat-rate tax for October 2020,
  • 20 June 2021 – PIT advance payments and flat-rate tax for November 2020,
  • 20 July 2021 – PIT advances and flat-rate tax for December 2020
  • 20 August 2021 – PIT advances and flat-rate tax for January 2021.

Learn more:  Zero PIT in 2021 also for apprentices and trainees

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