Our Polish DAC 6 experts informed us that the Polish parliament is processing a draft act amending the mandatory disclosure rules (MDR) as implemented following the European DAC6 Directive. The draft aims to introduce important changes to MDR reporting obligations, in particular relating to cross-border tax schemes.
The Minister of Finance stated that the changes are aimed at: (i) aligning the Polish xml scheme for reporting purposes with the EU scheme to ensure an efficient exchange of information between Member States and (ii) fixing some previous legislative errors, relating to the inconsistency of the definitions included in the Polish MDR regulations vis-à-vis the European Directive.
Re-reporting of cross-border tax schemes
According to the draft, entities which reported cross-border tax schemes in which the first action relating to their implementation was carried out after 25 June 2018 and up to 31 March 2020, may be obliged to report the arrangement again, taking into account the new requirements (e.g. new MDR schema).
According to the draft such information should be submitted:
- by promoters – until 31 May 2020;
- by taxpayer – until 30 July 2020;
- by supporters – until 31 August 2020.
As a general rule if the reporting was already done the re-reporting should be performed by the same entity which originally reported the scheme.
Introduction of retrospective reporting obligation for supporters
According to the original MDR regulations supporters were not obliged to report tax schemes retroactively. This is changed by the draft, according to which the supporters shall report any tax schemes, in which the first action relating to their implementation was carried out after 25 July 2018.
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