The third edition of the Anti-Crisis Shield 3.0 introduces a number of changes of significance to taxpayers, especially as regards administrative proceedings before the courts and counting of the attendant deadlines. We would advise taxpayers to pay especial heed to:

The possibility of online hearings before the administrative courts

While the country remains on an epidemic risk or outright epidemic footing on account of Covid-19, and likewise for one year following the lifting of such a state:

  • The Polish Supreme Administrative Court may consider an extraordinary appeal (also without prior waiver of the right to a hearing, or where another party has requested a hearing) in a closed session if all the parties agree to such manner of going within 14 days following service of notice of a closed hearing; 
  • Hearings before the regional administrative courts and the Supreme Administrative Court will be held online, with no need for the participants to physically appear at the court, unless a traditional hearing can be held without posing undue risk to the health of the participants; 

In situations where:

  • the presiding judge deems it necessary to hear the case,
  • a traditional hearing is impossible in that it would entail excessive risk to the health of the participants,
  • it is impossible to hold an online hearing,

the case may be considered in a closed session.

Procedural and court deadlines running again

The Shield 3.0 legislative package repeals the previous emergency solutions stopping the clock on procedural and court deadlines, among others in administrative, tax, and customs proceedings.

Under the interim rules promulgated as part of Shield 3.0:

  • deadlines which have not started running yet now begin to run, and
  • deadlines whose elapse has been suspended on the basis of previous Shields resume running,

upon the elapse of 7 days from the coming into force of Shield 3.0. (i.e. 7 days from 16 May 2020).

Possibility of deferred remittance of the solidarity tax for high-earning individuals

Taxpayers who:

  • Declare their solidarity tax,
  • Remit their solidarity tax

later than 30 April, but prior to 1 June 2020 will not be penalised for what, under normal circumstances, would constitute a delay (if they conform with these deadlines, they will be deemed to have expressed “active regret”).

The solution adopted in this regard within Shield 3.0 is analogous to the previous extension of deadlines applicable to personal income tax.

At the same time, Shield 3.0 empowers the Minister of Finance to promulgate a regulation on the basis of which no interest will be charged on solidarity taxes remitted through 1 June 2020. A draft regulation to this effect has already been posted on the Governmental Legislative Centre website (

No tax arrears consequent to the deferred deadlines

Taxpayers seeking a certificate that they have no tax arrears in accordance with art. 306e of the Tax Ordinance, for instance in the context of applying for public aid, will be eligible for such a certificate even if they have yet to remit taxes (and thus, technically, are in arears), but these arrears do not incur interest in accordance with relevant Ministry of Finance regulations. This applies, in particular, to the extra month granted for payment of solidarity tax, as described above.

“Tax” on VOD

Video-on-demand providers will be bound by law to remit to the Polish Institute of Film Art 1.5% of their Polish revenue from fees collected by them either from viewers of their paid content or for commercials, whichever is higher.

This “tax” shall be payable in quarterly intervals, within 30 days after the end of the given quarter.

At the same time, the Shield 3.0 legislation expressly stipulates that VOD operators may post the amount of this “tax” as a deductible expense.



Katarzyna Lisowska

senior associate,
radca prawny