Polski

 

On October 13, 2023, the Ministry of Finance published statistics on MDR reporting in Poland for the third quarter of 2023.

 

First of all, it is worth noting that in the third quarter of 2023 alone, there was an increase in the number of all MDR forms submitted to the Head of the National Revenue Administration by over 30% (over 60% compared to previous year). Only during this time, approximately 5.5 thousand reportings on the MDR-1 form were made (increase by 30% compared to previous quarter and 50% compared to previous year) and nearly 8.5 thousand reportings of MDR-3 information (increase by 36% compared to previous quarter and 85% compared to previous year). As a result, the total number of MDR information / notifications submitted to the Head of the National Revenue Administration currently exceeds 63 thousand.

As of October 4, 2023, the Head of the National Revenue Administration issued approx. 3 thousand confirmations of assigning a tax scheme number in the last quarter.

Reportings made in the last reporting period mainly concerned the so-called domestic tax schemes, but it is worth noting that nearly 400 cross-border tax schemes were also reported.

It is worth recalling that due to the cancellation of the state of epidemic threat, the reporting deadlines for the domestic tax schemes have been “lifted”. These circumstances could have influenced such a spectacular increase in the number of MDR reports submitted in the third quarter of 2023.