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Mandatory Disclosure Rules

MDR obligations were introduced into the Polish legal system by the Act of 23 October 2018 amending the Personal Income Tax Act, the Corporate Income Tax Act, the Tax Ordinance Act, and certain other acts (Dz.U. z 2018 r. poz. 2193).
The Tax Ordinance Act was amended because the provisions of Council of the European Union Directive 2018/822 of 25 May 2018 were introduced into Polish Law.
We have been complying with MDR reporting obligations since 1 January 2019.

Important

To properly fulfill MDR obligations, we may contact clients and contractors individually – to inform them about fulfillment of obligations or to obtain additional information.
Regulations require due diligence not only in relation to tax authorities but also with all entities involved in a given transaction. Regulations apply to the parties involved in the transactions.

More information

Full contents of the Tax Code, which contains provisions on reporting of tax schemes (Section III Chapter 11a of the Tax Ordinance Act) is available at:
http://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU20200001325/U/D20201325Lj.pdf 
The Ministry of Finance has also published Tax Guidance „Information on tax schemes (MDR)” which are available at:
https://www.podatki.gov.pl/mdr/objasnienia-podatkowe-mdr/

FAQ

  • It is a statutory obligation to inform tax authorities about tax schemes, imposed on bank and other taxpayers as of 1 January 2019.

  • The reporting obligation for tax schemes is imposed by the provisions of Section III Chapter 11a of the Tax Ordinance Act.

  • The provisions on tax scheme reporting entered into force on 1 January 2019.

    The obligation to report tax schemes also applies to other cases – if the tax scheme (the first activity related to it) began:

    • after 25 June 2018 – for cross-border tax schemes
    • after 1 November 2018 – for tax schemes other than cross-border schemes

  • Tax schemes are reported so that the tax administration has information about events and transactions where there is an increased risk of aggressive tax planning or violation of other tax regulations.

    The information reported by taxpayers also serves statistical purposes. Tax authorities also use it to improve the quality of the tax system.

  • Transactions are reported by both – bank and its clients. If we are required to report any of your transactions, we will inform you in the cases provided for in the Tax Ordinance Act.

  • Reporting applies to both aggressive tax planning and the use of reliefs and preferences provided for in tax regulations. Only those transactions that meet the criteria set out in the Tax Ordinance Act are subject to reporting.

  • If, in the course of your cooperation with bank, you identify a transaction as a tax scheme, please inform bank employee about it.

  • Yes, if we noticed indications of a tax scheme, we may require you to provide additional documents or statements.

  • NSP is the tax scheme number assigned by the Head of National Revenue Administration.

    NZSPT is the cross-border tax scheme notification number assigned by the Head of the National Revenue Administration.

  • When applying MDR regulations, we are obliged to maintain legally protected professional secrecy, in particular as specified:

    • the Banking Law
    • the Act on Trading in Financial Instruments
    • the Act on Tax Advising
    • the Act on Attorneys-at-Law
    • the Law on the Bar
    • the Act on Insurance and Reinsurance Activities

    We will not provide your data to the Head of the National Revenue Administration unless you first release us from the obligation of professional secrecy e.g. banking secrecy.

  • The obligation to provide information about a tax scheme arises directly from the provisions of Section III Chapter 11a of the Tax Ordinance Act and is a reporting obligation.

    Providing information about a tax scheme itself should not give negative consequences for taxpayer. However, the information submitted to the Head of the National Revenue Administration may potentially be used, e.g. to select cases for a tax audit.