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Restoring the obligation to report tax schemes

Pursuant to the regulation of the Minister of Health of June 14th, 2023, on the cancellation of the state of epidemic emergency in Poland (Journal of Laws, item 1118), as of July 1st, 2023, the state of epidemic emergency introduced as a result of COVID-19 was repealed.
Tomasz Śliwiński
Senior TAX Specialist

According to Art. 31y of the act on combating COVID-19, the deadlines for reporting tax schemes other than those of a cross-border nature (so-called domestic tax schemes) have been suspended until the 30th day following the date of repealing the state of epidemic threat and the state of an epidemic announced due to COVID-19.

The suspension of the MDR deadlines due to COVID was in force for over 3 years - from March 30th, 2020. During this time, some entities continuously reported tax schemes, while others postponed this obligation until the end of the state of epidemiological threat.

The cancellation of the state of epidemic emergency means that from August 1st, 2023, reporting of domestic tax schemes will once again become mandatory.

All entities that may be subject to the obligation of reporting tax schemes should review their transactions for the last 3 years to determine the scope of their MDR obligations.

Failure to comply with the obligations regarding reporting tax schemes (MDR) may result in severe sanctions. According to Art. 80f of the Fiscal Penal Code, failure to provide the competent authority with information on the tax scheme or providing information after the deadline is punishable by a fine of up to 720 daily rates. Moreover, in case of a conviction for tax offenses due to a violation of the provisions on reporting tax schemes, the court may order a ban on conducting specific business activities.

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