Mandatory disclosure of tax schemes (MDR)

Mandatory disclosure of tax schemes (MDR)

7.02.2019

The Rzeszów branch office of GWW in cooperation with the Chamber of Commerce and Industry organized a training for entrepreneurs in the field of mandatory disclosure of tax schemes (MDR). Regulations, which came into force on 1 January, are highly complex and ambiguous. Our experts, Andrzej Ladziński, tax advisor and managing partner of GWW Tax and Dominik Wasiluk, lawyer, discussed several doubts that arise in the field of these new regulations.

On 1 January, the Act of 23 October 2018 amending the Personal Income Tax Act, the Corporate Income Tax Act, the Tax Ordinance Act, and some other acts (Journal of Laws of 2018, item 800, as amended) came into force. The amendment introduced the obligation to disclose tax schemes (MDR), adding to Section III of the Tax Ordinance a new Chapter 11a – “Information about tax schemes”.

Under the new regulations, every entrepreneur who undertakes activities aimed at obtaining a tax advantage is in principle obliged to inform the tax authorities about his activities. The obligation includes providing information on tax planning as well as tax reliefs and preferences. 

The regulations introduced are highly complex and ambiguous. It is worth noting that improper or untimely fulfillment of disclosure obligations may be considered as a fiscal offense. 

The training took place on 5 February 2019 in Rzeszów.

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