Poland: Bill amending mandatory disclosure rules approved by lower house of Parliament
Once approved and signed, the new provisions would generally become effective on October 1, 2026.
The lower house of Parliament (Sejm) on May 15, 2026, approved a bill amending the Polish mandatory disclosure (MDR) rules.
While the MDR provisions introduced in Poland incorporate the requirements of EU Directive 2018/822 (DAC6) into Polish law, the prior legislation extended beyond the minimum requirements imposed by DAC6 to cover a wider scope of potentially reportable arrangements, including reporting requirements for domestic arrangements.
The proposed amendments would further align the Polish MDR provisions with DAC6. Key proposed amendments include:
- Removing the distinction between primary (promoter) and secondary (supporter) intermediaries, along with MDR-2 reporting obligations
- Removing reporting obligations for third country (non-EU) intermediaries, who would no longer be considered promoters, though non-EU users (relevant taxpayers) would remain subject to Polish reporting rules
- Removing Polish-specific hallmarks (not mandated by DAC6), including those tied to value thresholds, so that only arrangements with a cross-border element would be reportable
- Repealing reporting obligations for VAT arrangements
- Updating hallmarks to match DAC6, including excluding references to "change in taxation principles" from the B2 hallmark (concerning conversion of income category)
- Aligning the main benefit test (MBT) definition with DAC6, specifically by removing the requirement to identify an alternative course of action that does not provide a tax advantage
- Exempting legal counsel, attorneys, tax advisers, and patent attorneys who are subject to legal professional privilege from the obligation to report arrangements (both bespoke and marketable), meaning they would only be required to inform their clients (but not other intermediaries) of their reporting obligation under DAC6, following the Court of Justice of the European Union (CJEU) decision of December 8, 2022
- Retaining fines for failures to submit MDR information or for late submissions of up to 720 daily rates, although certain specific sanctions would be removed altogether
Once the bill is approved by the upper house of Parliament (Senate) and signed by the President, the new provisions would generally become effective on October 1, 2026.
Read a June 2026 report prepared by KPMG’s EU Tax Centre