MDR (Mandatory Disclosure Rules) – obligations of the bank to inform tax authorities about clients/contractors tax schemes.

MDR obligations were introduced into the Polish legal system by the Act of October 23, 2018 on  Personal Income Tax Act, Corporate Income Tax act, Tax Code and on amending certain other acts (Dz.U. z 2018 r. poz. 2193).

The Polish MDR legislations are included in Tax Code and transposes the Council of the European Union Directive 2018/822 of May 25, 2018.

MDR reporting obligations are performer by the bank from January 1, 2019.

Effective on July 1, 2020 amendment of regulations covering reporting tax scheme, on the basis of an amendment to the regulations of May 28, 2020 about Corporate Income Tax Act, the Value Added Tax Act , the Act on Tax Information Exchange With other Countries and some other acts (Dz. U. 2020 poz. 1106), introduced i.a.:

  1. obligation to re-report cross-border tax schemes for which the first action was made after June 25, 2018,
  2. retrospective provision of information on the cross-border tax scheme by the bank as an auxiliary in which the first action related to the implementation took place in the period from June 26, 2018 to December 31, 2018. So far, retrospective reporting obligation included exclusively promoters and users.

To properly fulfill the MDR reporting obligations it is possible that the bank may contact clients/contractors individually in order to inform about fulfillment of duties or obtain appropriate information and statements.

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, in their preparation, implementation and support.

Full contents of the Tax Code, which contains provisions on reporting of tax schemes (Section III Chapter 11a of the Tax Code) is available at: 

Amendment to the regulations effective from July 1, 2020, introducing i.a obligation to re-report certain tax schemes is available at: 

The Ministry of Finance has also published Tax Guidance „Information on tax schemes (MDR)” which are available at: