Possible relief or write-off of tax arrears for entrepreneurs due to the coronavirus

With regard to the dynamic development of the epidemiological situation related to the spread of the SARS-CoV-2 coronavirus, in the communication of 11 March 2020, the Ministry of Finance announced that those entrepreneurs who experience difficulties with the timely payment of their taxes as a result of the epidemic may request a tax relief or a write-off of their tax arrears.

The Ministry indicates that “in light of the negative financial consequences that may be suffered by entrepreneurs as a result of the coronavirus epidemic, tax offices will take into account such special circumstances when considering requests for a tax relief (payment deferral, instalments, write-off of tax arrears, etc.).”

Requests may be submitted under Article 67a et seq. of the Tax Ordinance, according to which, if justified by reason of an important interest of a tax payer or a reason of important public interests, the tax authority may:

  • postpone the tax payment date,
  • break down a payment into several instalments,
  • grant tax reliefs,
  • write off tax arrears in full or in part.

In order to be granted a tax relief, the tax payer must submit a request to the tax authority. The Ministry of Finance guarantees that requests submitted in connection with the coronavirus will be considered first.

This solution is part of the so-called “Cover package for companies” which is being prepared by the Ministry of Development in response to the coronavirus situation. It is to provide for liability reliefs, such as facilities related to the payment of taxes and Social Insurance Institution contributions, as well as instruments designed to improve the financial liquidity of companies, including guarantee support and loan subsidies, or solutions aimed at protecting and supporting the labour market.

The Ministry of Finance communication is good news for entrepreneurs, especially ones operating in the tourism and transport industries, as those are bound to suffer the greatest loss due to the mass cancellation of events and the closure of the borders of numerous countries.

We encourage you to follow our releases, in which we will be informing you with the latest changes introduced by the legislator within the period of the coronavirus pandemic. The lawyers of Andersen Tax & Legal are continuously at your disposal. We will be happy to provide you with answers and advice on the current legal and tax situation.


Elżbieta Lis Partner, Katowice

E: elzbieta.lis@pl.Andersen.com
T: +48 32 731 68 58
M: +48 664 948 038

Aleksandra Kalinowska Partner, Warsaw

E: aleksandra.kalinowska@pl.Andersen.com
T: +48 22 690 08 70
M: +48 724 440 693