Amendment to the Act on Assistance to Citizens of Ukraine

The Act of February 9, 2024, amending the Act on Assistance to Citizens of Ukraine in Connection with the armed conflict on the territory of Ukraine, the Act on Personal Income Tax, and the Act on Corporate Income Tax, entered into force on February 22, 2024.

The amendment to the Act of March 12, 2022, concerning support for Ukrainian citizens in the context of the situation in their country, results from the decision of the EU Council of October 19, which extended temporary protection for refugees from Ukraine until March 4, 2025. According to the existing regulations, Ukrainian citizens who arrived in Poland between February 24, 2022, and March 4, 2024, have legal residence. The government has extended these rules until June 30, 2024. At the same time, it plans to begin work on substantive changes and extending the validation of the law in accordance with the decision of the EU Council – ultimately until March 4, 2025. Consultations with local government units, public institutions, NGO’s, and other interested parties are planned before starting this work.

Currently, Ukrainians whose residence is deemed considered legal and who have a PESEL number with UKR status have, among other things, the right to:

• free access to the labour market
• use family benefits
• access healthcare
• conduct business
• access free public healthcare and education
• other social benefits for parents and guardians.

Changes to the law on assistance to citizens of Ukraine in the context of the armed conflict on the territory of Ukraine primarily include an extension to June 30, 2024:

• the period during which the stay of Ukrainian citizens on the territory of the Republic of Poland, who arrived due to the hostilities in Ukraine, is considered legal.
• the period during which a building facility for collective residence of citizens of Ukraine, that does not comply with technical and construction regulations, fire safety, and hygienic-sanitary requirements, is allowed.
• the validity period of various documents issued or granted to Ukrainian citizens, such as visas, temporary residence permits, residence cards, and foreigner’s identity documents.
• the deadline by which Ukrainian citizens must leave the territory of the Republic of Poland.
• the period during which the legal stay of Ukrainian citizens in the territory of the Republic of Poland is recognized based on a Schengen visa issued by a Polish authority or an authority of another Schengen area country, as well as other specified documents.
• the period during which the provisions on income requirements in the procedures for granting temporary residence permits to individuals conducting business activities based on an entry in the Central Register and Information on Economic Activity do not apply.

Additionally, the provisions of Article 2 (10) and (11) of the aforementioned law remain in force, further extending the periods recognized as legal residence:

– until August 31, 2024, for:

• individuals participating in pre-school education, fulfilling compulsory schooling or education obligations on June 30, 2024, and, in the case of minors, their parents or guardians
• individuals receiving education in pre-school or school operating in the Ukrainian education system using remote learning methods on June 30, 2024, and, in the case of minors, their parents or guardians
• individuals starting education at an upper secondary vocational school, post-secondary school or adult education schools no later than the 2022/2023 school year, and, in the case of minors, their parents and guardians.

– until September 30, 2024, for:

• individuals taking the secondary school graduation exam on the revision date, and, in the case of minors, their parents or guardians.

Extension of authorizations for medical staff

The law also provides for the extension to 28 months (from February 24, 2022):

• the period during which a citizen of Ukraine who obtained qualifications as a physician or dentist outside the EU Member States may be granted permission to practice as a physician or
  dentist and be granted a temporary right to practice these professions
• the period during which the Minister of Health may assign a number corresponding to the number of the right to practice the profession at the request of a doctor or dentist who has obtained a certificate of education and declared the intention to provide healthcare services to citizens of the Ukraine.
• the period during which a citizen of Ukraine who obtained the qualifications as a nurse or midwife outside the EU Member States may be granted permission to practice as a nurse or midwife and be granted temporary rights to practice these professions.

Tax preferences extended until the end of the year

The amendment provides for the continuation of existing tax preferences specified in the Personal Income Tax (PIT) and Corporate Income Tax (CIT) laws until December 31, 2024.

Tax preferences include, among others:

• the possibility to deduct donations made after February 23, 2022, for purposes related to counteracting the effects of military actions in Ukraine
• exclusion from revenues of the value of donations and free benefits received after February 23, 2022, in connection with counteracting the effects of military actions in Ukraine
• exemption from PIT taxation of humanitarian aid received after February 23, 2022, by Ukrainian citizens who left their country due to ongoing military actions and came to Poland
• the possibility of considering the condition specified in Article 3(1a) (1) of the PIT Act (concerning the centre of life interests) based on a written declaration by a natural person about having the centre of personal or economic interests in the territory of Poland.

If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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