As of 30 October 2026, the Polish tax portal IKIDP published a comprehensive analysis on the tax consequences of resuming business activity after a period of suspension. The article addresses the immediate obligations that arise upon reactivation, including the reinstatement of personal income tax (PIT) advance payments, the automatic re-entry into the VAT register after prior removal, and the resumption of depreciation deductions for fixed assets. The guidance emphasizes the importance of correctly accounting for costs and invoices issued during the suspension period to avoid disputes with tax authorities.
Key Takeaways
- Reactivation of PIT Advance Payments: Entrepreneurs must resume monthly or quarterly advance payments on personal income tax from the first month of renewed activity, based on the chosen taxation method.
- Automatic VAT Re-registration: If the entity was removed from the VAT register during suspension, resumption triggers an automatic re-registration obligation; voluntary registration is also possible before the first taxable supply.
- Depreciation Restart: Depreciation write-offs for fixed assets and intangible assets are resumed from the month following the month of business resumption, requiring updates to fixed asset registers.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement