Tax on revenue from commercial buildings

The deadline for payment of tax on commercial buildings for the months March-May 2020 has been postponed until 20 July 2020.

Postponement is possible if the following conditions are jointly met:

• negative economic consequences were incurred due to COVID-19;
• there was a decrease of at least 50% in monthly revenues compared to the same month of the previous year (in the case of a taxpayer who started operating in 2019. – in relation to the average revenues generated in that year)

The last condition does not apply to taxpayers who:

• applied in 2019 a form of taxation for which no revenue is determined;
• started conducting business activity in the last quarter of 2019 and did not obtain any revenues in this period;
• started conducting business activity in 2020.