Reporting of tax schemes (MDR)

On 1 January 2019, the provisions introducing the obligation to provide the National Tax Administration with information on tax schemes (MDR) and additional obligations depending on the role an entity plays in relation to a particular scheme came into force. The application of the MDR provisions since their inception has given rise to a number of uncertainties, which have been affected by successive amendments. At the same time, failure to comply with the obligations imposed by the MDR provisions may result in severe sanctions.

How can we help?

  • Identifying tax schemes in relation to the activities undertaken and identifying the client’s role in the scheme and the resulting obligations (both during reviews and as part of ongoing support),
  • Provide training on the application of the MDR regulations (training for both management and accounting and tax services),
  • Preparation of an internal MDR procedure and support in its implementation,
  • Support in the preparation of MDR forms and in the process of reporting tax schemes to the National Tax Administration,
  • Ongoing consultation on the application of the MDR legislation.

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