Conclusion of the Government on new measures to support economic entities

At the Government session held on July 30, 2020, a Conclusion was passed by which the Government gives its consent for additional direct benefits to be paid to economic entities and to approve additional delays in the payment of public revenues.


The first payment of direct benefits will be made in August, and the second in September 2020.

  • Business entities that used direct benefits in accordance with the Decree passed in April 2020 (except for large legal entities)

These economic entities are paid direct benefits in August and September 2020 in the amount of 60% of direct benefits paid to them in July 2020. Therefore, payments will be made automatically regardless of the submission of any tax return.

  • Large legal entities

These entities have the right to additional direct benefits if no later than August 15, 2020 submitt SL Forms for June and July 2020. The number of employees specified in the SL Forms is multiplied by the amount of 50% of the minimum net salary for March 2020.

  • Business entities that were entitled to measures in accordance with the Decree, but did not use them, as well as newly established business entities that have employees

These entities are entitled to direct benefits in the amount of 120% of the minimum net salary for March 2020 per employee, provided that they submit the PPP-PD Form no later than September 15,2020 for the accounting period August, where in field date of payment would be specified January 5,2021. So, only one application is submitted, and one payment in the amount of 120% (2×60%) of the minimum net salary for March will be made.

  • Newly established business entities that do not have employees

Business entities that do not submit the PPP-PD Form are entitled to direct benefits automatically, in the amount of 120% of the minimum net salary.

For economic entities that have special purpose accounts, payments of direct benefits are made to those accounts, and for those entities that do not have special purpose accounts, the accounts will be opened automatically. If the business entity has accounts with several banks, the Tax Administration will decide with which bank a dedicated account will be opened.

According to item 10 of the Conclusion, economic entities can use the received funds no later than October 31, 2020. years. Upon the expiration of the stated deadline, special purpose accounts are closed and unused funds from those accounts are transferred to a special budget account.


The conclusion does not envisage additional postponement of the advance payment of corporate income tax.

The conclusion determines the postponement of the due date for the payment of public revenues, only for one month, as follows:

  • taxes and contributions on salaries
  • taxes and contributions on personal earnings of entrepreneurs
  • taxes on income from self-employment

Fiscal benefit is achieved by submitting the form PPP-PD for the accounting period August 2020 by the end of September with the specified payment date is January 5, 2021.


The business entity loses the right to use the measures from the Conclusion if it reduces the number of employees by more than 10%, in the period from March 15, 2020 until the expiration of three months from the last payment of new direct benefits.

Fees for protection and improvement of the environment

The Law on Fees for the Use of Public Goods stipulates that the entity liable for fees for protection and improvement of the environment referred to in Article 134, paragraph 1, item 1) of the Law must submit an application with data relevant for determining the fee to the local public administration unit by July 31 each year, for which a fee is determined.

Criteria for determining the negative impact of activities that affect the environment of legal entities and entrepreneurs are determined within the predominant activity performed by the taxpayer. According to the degree of negative impact on the environment, the activities of legal entities and entrepreneurs are divided according to the activity into those that have a large, medium and small impact on the environment. If the taxpayer performs the activity on the territory of several local self-government units, he submits the application to the competent authority on the territory of all local public administration units on which he performs the activity.

From July 18, 2020, it is possible to submit an electronic application on the LPA portal.