This is to draw your attention to the requirement to report so-called domestic tax schemes for which MDR reporting deadlines were suspended due to the epidemic emergency in Poland (years 2020-2023). Now that the state of epidemic emergency is over, MDR are back and, as of 1 August, the reporting deadlines under Tax Code Chapter 11a start or continue to run.
Based on responses given by the Finance Ministry to questions from journalists it appears that:
- where the time to report domestic tax schemes (MDR-1 report) did not even start due to the epidemic-related suspension, the ultimate due date for the filing of such reports is 30 August 2023;
- the due date for the filing of income tax return for 2020, 2021 and 2022 has already passed, which means that MDR-3 report (applicable to tax schemes other than cross-border tax schemes) for 2020, 2021 and 2022 had to be filed by 1 August 2023 at the latest.
Each case, including the MDR-1 or MDR-3 filing deadlines, needs to be analysed in light of its own circumstances.
Please note that failure to comply with MDR reporting deadlines may attract criminal penalties under tax law, i.e. a fine which can reach as much as ca. PLN 34.5 million.
Liability imposed by criminal tax provisions is personal so the penalties apply to management. Where a given compliance area is not assigned to the responsibility of any specific persons under the internal corporate governance system, the liability is on members of the company’s management board. Liability may be avoided by self-reporting and making the overdue MDR disclosure.
If this issue pertains to your business and you are interested in our assistance, please contact us.
This blog post is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.