Reporting tax schemes (MDR)


Identification and disclosure of reportable tax arrangements:

  • Audit of arrangements with regard to the obligation to notify them to the Head of National Revenue Administration
  • Workshops for employees on their responsibilities under the MDR
  • Internal MDR policy – structuring within the organization the course of processes related to the identification and potential disclosure  of the reportable tax arrangements to the Head of National Revenue Administration
  • Support in the submitting the notification regarding reportable tax arrangements
  • Hotline service – analysis and support regarding MDR.


  • A proprietary IT tool to help identify reportable tax arrangements and associated reporting obligations
  • Automates the process of completing the MDR-information when a reportable tax arrangements needs to be reported.
  • It ensures that the MDR reporting process is under full control at all times.
  • It will help you meet your tax obligations on time.
  • The data retained in the application allows proof of due diligence in the MDR assessment process.
  • Defence file – The application allows the process to be organised while archiving the documentation gathered as part of the reporting process – including XML structures – and also allows additional documents, on the basis of which decisions were made (e.g. contracts, invoices, other source documents) to be archived together with the assessment of a given arrangement.

Mandatory Disclosure Rules

The provisions of the Polish Tax Ordinance Act require certain entities to provide information on so-called reportable tax arrangements (MDR, Mandatory Disclosure Rules). A reportable tax arrangements is defined very broadly and the hallmarks as defined in TO often raise a number of questions.

Failure to comply with the obligations related to the disclosure of reportable tax arrangements: failure to submit information to the Head of National Revenue Administration, submission of this information after the deadline or reporting errors may result in criminal and fiscal liability of board members and high financial penalties.

Often, the reporting obligation especially in an international context should also be reviewed at the request of the institutions financing the transaction in question.

Feel free to contact us

Justyna Bauta-Szostak

Partner | Tax adviser | Attorney at Law
T: +48 502 241 631

Gniewomir Parzyjagła

Senior Manager | Attorney at Law
T: (+48) 664 718 736