Recently, the Polish Ministry of Finance has published information on MDR reporting in English on its website. The Ministry of Finance indicated roles of entities that are required to report under the Polish Tax Ordinance Act and emphasized the deadlines for fulfilling their obligations.
The above should be considered as aimed at underlying that non-Polish entities are obliged to fulfill their MDR reporting obligations in Poland as it results from the provisions of the Polish Tax Ordinance Act.
Deadline for MDR-3 form submission in Poland
Polish MDR provisions require beneficiaries to submit a MDR-3 form [i.e. beneficiary's (relevant taxpayer’s) information on the application of the tax scheme] to the Head of the Polish National Revenue Administration.
MDR-3 form should be filed within the deadline for submission of a tax return for the period in which the tax scheme has occurred. Reportable tax schemes frequently concern CIT. In such cases, the MDR-3 forms should usually be filed within the general deadline for submitting CIT returns in Poland.
Deadline for CIT return submission in 2022 is generally June 30th, 2022 (because of its extension resulting from the Polish Minister of Finance’s regulation).
The obligation to submit the MDR-3 form arises if in the given settlement period, a beneficiary (relevant taxpayer):
- performed activities that are connected with the reported tax scheme or
- obtained a tax benefit resulting therefrom.
Such entities should verify their MDR-3 reporting obligations from the perspective of a close deadline for CIT return submission.
Taking into account the above, the deadline for MDR-3 reporting for 2021 related to the arrangements based on CIT regulations is June 30th, 2022.
Revocation of state of epidemic in Poland
On May 16th, 2022 the state of the epidemic was “replaced” with a state of the epidemic threat. It should not affect the reporting deadlines of the Polish domestic tax schemes.
As the impact of the Covid-19 pandemic is consequently decreasing, entities under MDR reporting obligations should prepare for a situation in which further actions of the Polish government, aimed at revoking all epidemic restrictions, will result in withdrawal of suspension of reporting obligations regarding Polish domestic tax schemes.
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