Mandatory Disclosure Rules
As of January 1, 2019, Chapter 11a - Information on tax schemes was added to the Tax Ordinance, which introduced a new institution to the Polish legal system - reporting of MDR tax schemes. The obligation to report the tax schemes applies to three groups of entities,...
- tax review to verify the reporting obligations of the tax schemes
- one-day audit to identify the tax schemes
- analysis of a single activity, event in terms of MDR duty (identification of the promoter, beneficiary, supporters and their duties)
- preparation or verification of an internal procedure for preventing a failure to comply with the obligation to provide information on the tax schemes
- developing instructions for the recognition and reporting of tax schemes
- support in filling in and sending MDR forms, including MDR – 3 to the Head of the Cash Fund
- conducting training courses and workshops to prepare the taxpayer’s employees for independent performance of their duties in the field of tax schemes
- permanent tax support service for MDRs (guarantee of response within 2 working days at most)
- preparation of a defence file – preparation of a document justifying why a given event/activity was not considered as a tax scheme
- Supporting the taxpayer during tax and customs-treasury controls in the implementation of MDR obligations
- Periodic monitoring of compliance with the implemented reporting policy
- analysis of the reported tax schemes to assess whether the schemes require MDR-3 reporting
Amendments to the regulations on tax schemes in the Public Finance Committee
Due to the Covid-19 pandemic, the process of amending the regulations on tax schemes is prolonged. The government's bill amending the Corporate Income Tax Act, the Value Added Tax Act, the Tax Information Exchange Act with other countries and certain other laws, which...
WSA in Gorzów: MDR regulations may be subject to interpretation
Voivodship Administrative Court in Gorzów Wielkopolski 8 April 2020 in the judgment I SA/Go 61/20 WSA decided that the standards resulting from the regulations defining the obligations to report on the tax schemes are of material and legal nature. This means that, in...
Questions and answers
Since when should tax schemes be reported?
The regulations concerning reporting of tax schemes were introduced into the Polish legal system on 1 January 2019. Therefore, as a rule, the MDR provisions apply to tax schemes for which one of the events resulting in the obligation to provide information occurred...
What does NSP stand for?
The abbreviation NSP means Tax Scheme Number. NSP is assigned by the Head of the National Tax Administration.
MDR practice leader
Tax advisor. A graduate of the Jagiellonian University in Cracow and Maria Curie-Skłodowska University in Lublin. Practicing tax law. Specializes in income taxes, real estate tax and reporting of tax schemes.