Basic information about Mandatory Disclosure Rules (MDR):
The purpose of MDR tax scheme reporting is to provide the revenue administration with information that will be used to improve the quality of the tax system. The information thus provided will also enable a swift response in the form of potential legislative changes.
The rules on mandatory disclosure of information on tax schemes aim to protect the constitutional principles of fairness and universality of taxation, as well as fiscal balance and stability of public finances.
Where and when do you submit information:
Information on the tax scheme is to be reported to the Head of the National Revenue Administration within statutory deadlines (Tax Ordinance Act), i.e:
Promoter provides information on the tax scheme to the Head of the National Revenue Administration within 30 days:
- from the day after the tax scheme has been made available;
- from the day following the preparation of the tax scheme for implementation; or
- from the day when the first step related to the implementation of the tax scheme has been made
– whichever of these events occurs first.
User provides the Head of the National Revenue Administration with information on the tax scheme within 30 days:
- from the day after the tax scheme has been made available;
- from the day following the preparation of the tax scheme for implementation; or
- from the day when the first step related to the implementation of the tax scheme has been made
– whichever of these events occurs first.
The period for the Supporter to comply with the MDR duties depends on the type of obligation and is as follows:
- 5 business days from the date on which the supporter became, or ought to have become, aware that the arrangement was likely to constitute a tax scheme;
- 30 days after the date on which the supporter provided, directly or through others, assistance, support or advice in devising, marketing, organising, making available for implementation or supervising the implementation of a tax scheme, if the supporter noticed or ought to have noticed that the arrangement, with respect to which acts as a supporter, constitutes a tax scheme.
We protect your data:
The reported information on tax scheme is covered by fiscal secrecy.
How to file a report:
A free tool for generating and uploading files is available at: mdr.mf.gov.pl
Information on MDR files’ structures is available at: www.gov.pl/web/kas/struktury-mdr
Contact information:
Correspondence concerning MDR-1 information on tax schemes is to be submitted in electronic form to the Director of the Revenue Administration Office in Olsztyn: www.warminsko-mazurskie.kas.gov.pl
This applies in particular to response to summons, explanations and applications for withdrawal of the information.
If the file cannot be uploaded because you have experienced a technical problem – contact us at: mdr.pomoc@mf.gov.pl