Tax schemes (MDR)
We specialize in identifying and reporting tax schemes (MDR). Our services help companies properly report and manage tax schemes to ensure full compliance with legal requirements.
What are tax schemes (MDR)?
The obligation to report tax schemes was introduced into Polish law on January 1, 2019. The legal definition of a tax scheme (MDR) refers to an arrangement that involves one or more related actions (planned), where at least one party is a taxpayer, or where the arrangement has, or may have, an impact on the creation or avoidance of a tax liability.
The obligation to report a tax scheme is a reporting requirement, which means that it can apply even if the arrangement is not aimed at tax avoidance.
Who is obligated to report tax schemes (MDR)?
The obligation to report tax schemes applies to several groups:
- Promoters of MDR – individuals or entities that create, provide, or implement tax schemes, typically tax advisors, lawyers, and financial institutions.
- Facilitators of MDR – individuals or entities that assist in the execution of tax schemes, such as auditors, notaries, or accountants.
- Users of MDR – businesses that implement solutions based on tax schemes.
When must a tax scheme be reported?
Promoters must submit information on the tax scheme to the Head of KAS (National Revenue Administration) within 30 days of:
- The day after the tax scheme is made available,
- The day after preparations for implementing the tax scheme begin, or
- The date of the first action taken in connection with the implementation of the tax scheme,
whichever occurs first.
Users must submit information on the tax scheme to the Head of KAS within 30 days of:
- The day after the tax scheme is made available,
- The day after preparations for implementing the tax scheme begin, or
- The date of the first action taken in connection with the implementation of the tax scheme,
whichever occurs first.
Facilitators must fulfill their obligations within the following timeframes:
- 5 business days from the day the facilitator became aware or should have become aware that the arrangement might be considered a tax scheme, or
- 30 days from the day the facilitator directly or indirectly provided assistance, support, or advice related to the creation, market introduction, organization, provision for implementation, or supervision of the tax scheme, provided that the facilitator noticed or should have noticed that the arrangement constitutes a tax scheme.
When to use our MDR services?
If you’re unsure whether an arrangement qualifies as a tax scheme, we can help analyze the situation and determine if it should be reported.
Our support is essential for complicated operations like restructurings or cross-border transactions. We help determine if such operations trigger MDR obligations.
Filing an MDR report requires experience and precision. With our extensive experience, we can assist you in completing the process correctly.
Failing to report a tax scheme or incorrect reporting can result in significant penalties. Using our services ensures your company complies with the regulations.
How can we help?
Analysis of transactions for MDR compliance
- We assess whether your company’s transactions require MDR reporting.
- We identify potential tax schemes that may need to be reported.
- Each transaction is carefully classified according to MDR regulations.
Reporting tax schemes to the relevant authorities
- We prepare all the documentation required to report tax schemes.
- We handle the submission of reports to the authorities, ensuring full compliance and meeting deadlines.
- With our support, you can be confident that your reporting obligations are fulfilled without delay.
Advising and implementing MDR procedures in businesses
- We assist in implementing MDR procedures that ensure legal compliance for your company.
- We develop customized solutions to simplify the identification and reporting of tax schemes.
- We monitor regulatory changes to keep procedures aligned with the latest requirements.
Training for employees responsible for tax scheme reporting
- We organize training for employees in charge of MDR compliance.
- We provide knowledge on the relevant regulations and reporting procedures.
- We teach how to effectively monitor legal changes and apply them in practice.
Why choose us?
Recognized for our contribution to economic development, commitment to corporate social responsibility, and creating a strong, recognizable brand.
Awarded for maintaining high business standards and delivering top-quality service in 2024.
Honored for our social responsibility efforts, effective policies for employees and clients, and numerous social projects.
Ranked in the 2024 Rzeczpospolita tax advisory firm rankings.
Trusted Us
Have a quastions? Let’s Talk
Our team responds really quickly. Check it out!
- kancelaria@staniekandpartners.com
- +48 534 535 508
- NIP: 8992913267
- REGON: 520686986
What are the costs of support?
We support both large enterprises and smaller companies seeking growth and competitive advantage. If you’re wondering how much you can save and what benefits our collaboration can bring, feel free to contact us.
A conversation is non-binding and can help clarify your MDR obligations.
Types of tax schemes
MDR regulations distinguish three types of schemes that require reporting:
- Tax schemes
- Standardized tax schemes
- Cross-border tax schemes
Hallmarks of tax schemes
Reporting tax schemes involves actions that:
- Involve at least one party being a taxpayer.
- Have or may have an impact on the creation or avoidance of a tax liability.
Additionally, these schemes must meet certain conditions known as “hallmarks.” The law identifies three categories of hallmarks — general, specific, and other specific hallmarks — which include dozens of criteria that lead to the identification of a tax scheme. For general hallmarks, the arrangement must also meet the “main benefit test” to qualify as a tax scheme.