Pursuant to Article 31y of the Act of 31 March 2020 amending the Act on special arrangements related to the prevention, prevention and combating of COVID-19, other infectious diseases and crisis situations caused by them and certain other acts (Journal of Laws of 2020, item 568), the deadlines for reporting tax schemes do not start and those started are subject to suspension in the period from 31 March 2020 to the date of cancellation of the epidemic emergency and state of epidemics announced in connection with COVID-19, but not longer than 30 June 2020. This means that taxpayers have been given more time to comply with their MDR reporting obligations, including submitting MDR -3 for 2019. The new deadlines refer to both cross-border and non-cross-border tax schemes (so-called domestic tax schemes).
