Which month to indicate as a decline in economic turnover?


The government-approved anti-crisis shield provides several forms of assistance to entrepreneurs in connection with the economic effects of the coronavirus epidemic. The decline in economic turnover must be demonstrated by entrepreneurs who want to take advantage of, among others:

  • from support for job protection granted from the Guaranteed Employee Benefits Fund,
  • from subsidies to a part of employee salaries (along with ZUS contributions from these salaries),
  • from subsidies to part of the costs of business activity when it is run by a self-employed person.

What is the decline in economic turnover?

According to the regulations, a decrease in turnover is understood as a decrease in the value of goods sold. This includes both a quantitative and a quantitative decline. The legislator requires entrepreneurs to prove that within two months: in the period from 1 January to the day preceding the submission of the application for co-financing, their turnover decreased compared to the same period in the previous year.


If the entrepreneur indicated that the period in which his turnover decreased is the period from February 15 to April 15, 2020, then the same days in 2019 are taken for comparison, i.e. the period from February 15, 2019 to April 15, 2019. .

Which month to indicate as a decline in economic turnover?

When determining the amount of decrease in sales revenues, it should be determined for any month after February 1, 2020 compared to the previous month or the corresponding month of the previous year. An entrepreneur must run a business for at least 2 months to be able to calculate the decrease in turnover from any given calendar month, falling after January 1, 2020 to the day preceding the date of submitting the application, compared to the turnover from the previous month.

What will be taken into account when verifying the decline in economic turnover?

The decline in economic turnover will be verified on the basis of:

  • VAT-7 declarations (when the entity is billed monthly),
  • JPK_VAT (when the entity is settled quarterly),
  • a declaration contained in the subsidy contract, submitted taking into account the available accounting documents, including the profit and loss account (when the entity does not account for VAT).