Due to the ongoing epidemic, the legislator is developing the so-called anti-crisis shield, i.e. a package of legal provisions aimed at introducing legal solutions related to the current situation in the country.

According to the introduced changes, entities with the status of a large enterprise were to obligatorily send electronic JPK_VAT to the tax office instead of VAT-7 and VAT-7K declarations.

Due to the situation related to the spread of the SARS-CoV-2 virus, the Minister of Health, by the regulation of 13 March 2020, introduced a state of epidemic threat in the territory of the Republic of Poland.

Our country's authorities are introducing further instruments, including legal ones, aimed at limiting the spread of the SARS-Cov-2 coronavirus, which causes the disease called COVID-19.

Most entrepreneurs are encountering the introduced restrictions for the first time. Doubts arise, particularly regarding the performance of contractual obligations.

The most important consequences for entrepreneurs resulting from the Act on special solutions related to the prevention, counteraction and combating of COVID-19 are discussed below.