Given that the question of grants received to mitigate the negative consequences in the event of special circumstances due to the occurrence of disease COVID19 and their treatment in terms of calculating membership fees to the tourist board was often raised in practice, the Ministry of Tourism and Sports recently issued an official Opinion (CL. 011-03 / 21-02 / 22 from 29 March 2021) in which they emphasize that the received grants cannot be considered as the base for calculation of the membership fee to tourist boards.
Namely, in accordance with the above-mentioned opinion, the received grants are not considered as receipts/revenues realized by providing catering services, services in tourism, or performing activities directly related to tourism.
Accordingly, received grants for the preservation of jobs that are recorded as income, the person liable to pay membership fees to tourist boards should exclude from total income. The excluded amount of grants is shown in ordinal number 28 of the PD form.
Taxpayers are obliged to submit Form TZ 1 for the year 2020 no later than June 30, 2021.
