Supreme Administrative Court: individual interpretations also for MDR

The regulations on tax scheme reporting, i.e., MDR, often raise serious doubts and there are high fines for non-compliance with MDR-related obligations. So far, taxpayers' requests for individual interpretations in this respect addressed to the National Fiscal Information (KIS) have been rejected.

One of the companies, which was refused an interpretation, brought the case to court. The Voivodship Administrative Court in Kraków found the KIS refusal to be justified, but the Supreme Administrative Court overturned this verdict.

The Supreme Administrative Court, in a judgment announced on 28 January 2021, stated that the regulations on tax scheme reporting constitute the subject of interpretation proceedings.

The SAC decision is final and enforceable.