Coronavirus: new deadlines for MDR information submission from 31 March 2020

The assistance legislative package updates the deadlines for the submission of MDR-1, MDR-3 and MDR-4 information and MDR-2 notification.

Suspension of the MDR deadlines - from 31 March 2020 to 30 June 2020 at the latest.

All MDR reporting deadlines specified in Section III, Chapter 11a of the Tax Ordinance shall be suspended from 31 March 2020 until the cancellation of the epidemic or epidemic hazard state, but no later than 30 June 2020. The suspension shall apply to both future deadlines and those that have already started.

The most important deadlines for reporting tax schemes postponed by the Act include:

• information on the tax scheme (MDR-1),
• ·notice on the tax scheme (MDR-2),
• information of the beneficiary about the tax scheme (MDR-3),
• quarterly information on the availability of the standardized tax schedule (MDR-4).

Although this does not result directly from the regulations, according to the position of the Ministry of Finance quoted in the press, the suspension of deadlines concerns both cross-border and domestic tax schemes.