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On 25th June 2020 the act amending, amongst others, mandatory disclosure rules (MDR) regulations was published in the Journal of Laws. It introduces important changes to MDR reporting obligations, in particular relating to cross-border tax schemes. In addition, on 30th June 2020, there was issued a Regulation of the Minister of Finance which postponed the deadlines for re-reporting.

 

Re-reporting of cross-border tax schemes 

According to the new regulations, entities which reported cross-border tax schemes, in which the first action relating to their implementation was carried out after 25th June 2018 r. and up to 30th June 2020, may be obliged to report it again, according to the new requirements (e.g. new MDR schema).

According to the Regulation, such information should be submitted:

  • by promoters – until 31st December 2020,
  • by beneficiaries – until 31st January 2021,
  • by supporters – until 28th  February 2021.

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 act, according to which supporters shall report cross-border tax schemes, in which the first action relating to their implementation was carried out after 26th June 2018.

 

NSP numbers annulment

According to the act, TSNs of cross-border tax schemes shall be considered null and void with effect from 1st July 2020.