Legislative work is underway on a draft regulation on the revocation of the state of epidemic threat. Adoption of the regulation will result in the suspension of the MDR reporting deadlines for so-called domestic tax schemes (which meet only the requirements from Polish tax laws, not the DAC-6 directive).
End of the state of epidemic threat vs MDR reporting
A draft regulation on the cancellation of the state of epidemic threat was published in recent days. Pursuant to Article 31y (1) of the so-called Covid Law, the reporting deadlines for domestic tax schemes are suspended until the 30th day following the day of cancellation of the state of epidemic threat and the epidemic state declared in relation with COVID-19.
Resumption of MDR reporting of domestic schemes - necessary actions
Completion of the regulation will result in the full suspension of MDR reporting deadlines in Poland beginning August 2023. Accordingly, it will be necessary to report so-called domestic tax schemes that have occurred since March 31, 2020.
Considering above, we already recommend to take steps to internally verify events for the suspension period and fulfill any MDR obligations. We recommend taking the appropriate steps some time in advance in order to leave an adequate time reserve and avoid technical problems that may result from overloading the Ministry of Finance's system immediately before the reporting deadline.
How can we help?
- Support in conducting an internal audit for the qualification of events as tax schemes
- Support in reporting identified tax schemes
- Preparation or review of current MDR procedures
- KPMG MDR Secure – Application for tax schemes reporting
