Sonderregelungen betreffend Coronavirus
Gehäuft auftretende Infektionen mit dem SARS-CoV-2-Virus („2019 neuartiges Coronavirus“) sowie damit einhergehende angeordnete behördliche Maßnahmen wie häusliche Quarantäne sowie die Schließung von Bildungseinrichtungen, Absage von Veranstaltungen und generell die Einschränkung des täglichen Lebens können dazu führen, dass es – beginnend mit Mitte März 2020 – zu Liquiditätsengpässen und Zahlungsverzögerungen kommen kann.
Last week The Minister of Taxation made a proposal to prolong the deadline for reporting and payment of VAT for companies who report on a monthly basis. This assistance is being extended today to the companies who report on a quarterly and semi-annual basis.
On 15 March 2020, the Finnish Tax Authorities published actions to support companies with challenges they might face during the COVID-19 epidemia.
There have been no changes to filing or payment due dates, however the Finnish Tax Authorities have listed the following measures:
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According to article 1 of Legislative Decree No FEK Α’ 55/11-03-2020, for entities affected financially due to the spread of the coronavirus COVID-19, the VAT payment deadline may be extended and the collection of debts established through the filing of (debit) VAT returns may be suspended.
Following the State Security Council decision to severely limit free movement in the Czech Republic (from midnight March 16 to 6am March 24), the ministry of finance has published liberation tax package in connection with the state of emergency in the Czech Republic. In the VAT area, the following measures will apply:
The government published plans to postpone the due date for tax payments upon application of the taxpayer, free of charge.
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On the website of the tax authorities, there is an announcement that customs checkpoints at Estonian borders are closed (only electronic filing of customs declarations is available) as well as the authorities’ service bureaus everywhere in Estonia.
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Tax payment deferral or tax loan agreement possibility
Based on existing rules, tax payers experiencing temporary financial difficulties may ask the Tax Authority to delay the payment or to have the payment in scheduled installments.
14 March 2020, The Spanish Government published its RD 463/2020 whereby it officially declares the “State of Alarm” for managing the sanitary crisis in all the territory of the country. Initial duration of 15 calendar days (can be extended if necessary).
It means:
The Chinese government authorities (including the Ministry of Finance, the State Taxation Administration,etc.) have released series of policy and tax measures in response to COVID-19 situation. The main indirect tax measures include:
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Michaela Merz 