During the last 3 years (due to COVID-19 threat), the deadlines for reporting national tax schemes (hereinafter: MDR) have been suspended until the 30th day following the date of cancelling the state of epidemic threat. Throughout this period, a significant number of companies with solely domestic transactions postponed this obligation until the end of the state of epidemiological threat.
IMPORTANT: From July 1st, 2023, the state of epidemic emergency was canceled. Consequently, from August 1st, 2023, reporting of domestic tax schemes will become mandatory again.
We encourage you to review your transactions (for the last 3 years) to determine the scope of your MDR obligations and take appropriate reporting actions.
What are the consequences of non-compliance?
In the event of failure to provide the proper authority with information on the tax scheme or the submission of information after the deadline, the entity may be fined up to 720 daily rates, i.e. over PLN 28 million.
Moreover, in the event of a conviction for a tax offense in connection with the violation of the provisions on reporting tax schemes, the court may order a ban on conducting specific business activity.
If you are unsure about your company's MDR obligations, we suggest a short teleconference during which we will discuss MDR reporting obligations within your company from a practical perspective. We will also suggest realistic steps for protecting your company from the consequences of a possible inspection by authorities. We cordially invite you to contact Miłosz Saramak (email@example.com).