Reporting of both cross-border and domestic tax schemes was introduced in Poland in 2019. In 2020, there was a need to report again the schemes with the so-called first activity taking place between 26 June 2018 and 30 June 2020. The year 2020, due to the COVID-19 pandemic, brought an extension of the deadline for these obligations until early 2021. Which companies and on what deadline must file MDR reports with National Revenue Administration (KAS)?
The reporting suspension has come to an end and the deadlines for submitting information on tax schemes in the form of MDR-1, MDR-3 and MDR-4 files to the head of KAS expire in Q1 and Q2. Since 1 January 2021, the standard reporting deadlines for cross-border schemes have been reintroduced.
The obligation to re-report applies to the entity which made the original notification.
For domestic tax schemes, reporting deadlines remain suspended. According to the regulations, reporting deadlines do not commence and those commenced are subject to suspension from 31 March 2020 until the 30th day following the date of revocation of the state of epidemic hazard and state of epidemic declared in relation to COVID-19.
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