Enterprises that suffered from this year's flood can now apply for aid, including in the form of a cash benefit of up to PLN 1 million. But not only that. Below we present the types of government support for companies.
On Saturday, October 5, regulations regarding aid for flood victims entered into force. This concerns an amendment to the Act on special solutions related to removing the effects of floods and certain other acts. The regulations include, among others, a package of solutions for entrepreneurs.
Financial aid. Emergency service
One of the forms of assistance for entrepreneurs who suffered losses as a result of this year's flood is the so-called intervention service. Its purpose is to support you in continuing your business. It comes in two types:
– PLN 16,000 support for each person registered for insurance with ZUS or
– 75 percent average monthly revenue for the previous year.
As we read on the government website biznes.gov.p, to begin with, it is enough for the entrepreneur to submit a declaration that he has suffered losses as a result of the flood. Subsequently, he will receive financial support. However, within 5 months of submitting the application, he will be obliged to provide ZUS with an appraiser's opinion on the damage incurred. The value of the aid obtained is maximum PLN 1 million. The entrepreneur who receives this benefit will be obliged to run the company for 6 months from the date of receiving support.
Both natural persons may be eligible for assistance running a businessincluding partners in civil partnerships, as well as legal persons and organizational units that are not legal persons and which are granted legal capacity by a separate act.
You can submit an application for emergency benefits from October 5, 2024 to March 16, 2025 in electronic form on your profile on PUE/eZUS as a general POG letter, in paper form at any ZUS branch or mobile point, or send it by post.
The application must be accompanied by information or statements regarding:
– preferred method of calculating the amount of the intervention benefit, – amount of average monthly income obtained from running a business in 2023, – insurance of the enterprise against the consequences of natural disasters (contract concluded before the flood occurred), – amount of the requested amount, – actual place of business, – number bank account.
As he explains Social Insurance Institutionif the entrepreneur before the flood occurred did not conclude an enterprise insurance contractthe intervention benefit will be granted to him in the amount of 75%. due amount.
Extended tax deadlines, cancellation of tax liabilities
Another form of help for companies struggling with the effects of flooding is the possibility of extending the deadlines for submitting declarations and other tax information and for paying taxes. This applies tax VATincome taxes PIT and CITand also tax on civil law transactions (PCC) and inheritance tax and donations.
In addition, entrepreneurs who have problems with repaying their remaining tax liabilities may apply for them remission, postponement or payment in installmentsin the manner provided for in tax ordinance.
The Office may consider them positively, taking into account: important interest of the taxpayer or public interest, and in accordance with interpretation of the Supreme Administrative Court to the judgment of April 22, 1999 (reference number SA/850/98):
– an important interest of the taxpayer is a situation when, due to extraordinary, random events, the taxpayer is unable to settle tax arrears. This will be a loss of earning capacity, an accidental loss of property, – public interest is a situation when the payment of tax arrears will result in the taxpayer having to resort to state aid because he will not be able to meet his material needs.
The application can be submitted in three ways: in person at the tax office, by post or electronically:
1. Submit an application for cancellation, deferral or payment in installments of tax arrears, interest or extension fee.
– attach all documents to the application that justify your request – demonstrate your important interest or public interest. This may include, among others: a statement about the financial, family and property situation; information about your current financial situation (data from the periodic balance sheet, profit and loss account).
– submit the application for cancellation no later than the day after the tax payment deadline. Do not do it earlier, as the write-off only applies to tax arrears. In turn, submit an application for deferment of the tax payment deadline or for payment in installments before the due date.
2. The office will check your application formally and substantively.
– if your application is incomplete or contains formal errors, the office will ask you to complete the information. You have 7 days to do so from the date of receiving the request.
3. You will receive a decision to write off the outstanding repayment or refuse to write it off.
– if your application meets the requirements, the office may accept your request for repayment waiver. The office issues a decision based on your application or ex officio.
– the decision to write off tax arrears is discretionary – the office decides whether it will grant you exemption from the obligation to pay the arrears of tax. Even if you submit an application and meet all the requirements that entitle you to write off your tax arrears, there is no guarantee that you will be granted such relief. Each decision is considered individually.
Extended deadlines for cash registers
As we read on the government website biznes.gov.pl, entrepreneurs who use cash registers and were affected by the flood have extended deadlines for reporting to the head of the tax office and for other mandatory activities.
The extension applies dates:
– expiring in the period from September 17, 2024 to October 31, 2024 – these deadlines are extended until 30 days from the date of the event, – which expired in the period from September 16, 2024 to September 28, 2024 – activities that were to be performed within these dates may be performed until October 28, 2024,
– which started before September 28, 2024 and did not expire before that date – these deadlines are extended until October 28, 2024 year.
The extension applies traditional cash registers (cash registers with electronic or paper copies and online cash registers) and virtual cash registers (cash registers in the form of software).
Lower VAT rates
In addition to direct aid for companies that suffered from the flood, support is also provided for entrepreneurs who support people affected by this disaster. A temporary reduction in the VAT rate was introduced for donations of goods and free provision of services needed to remove the effects of the disaster.
Reduced VAT rate 0 percent applies to donations to natural persons, entities conducting educational, cultural, health care, social welfare, care for children, youth and the elderly, collective accommodation of pupils and students, as well as social welfare organizational units and other entities operating in the field of social assistance,
– building materials for flood victims – made in the period from September 24, 2024 to March 31, 2025,
– goods and services for aid purposes injured as a result of intense precipitation or flooding in September 2024 – occurring in the period from September 12, 2024 to December 31, 2024.
To benefit from 0 percent VAT in the case of a donation of materials and services other than construction materials, this support must be provided through entities organizing assistance and distribution of benefits in this type of situations, i.e. public benefit organizations, local government units, healthcare entities, Government Agency of Strategic Reserves.
Main photo source: PAP