According to information published by the Ministry of Finance, by the end of this year the so-called MDR reporting schema (logical structures of MDR informations and notifications) will change. Therefore, if work on preparing the appropriate MDR form begins before the end of 2024, its effective submission to the Head of National Revenue Administration may not be possible after 1 January 2025.
The above changes result from the planned entry into force of the obligation to hold an address for electronic deliveries, i.a. by persons performing public trust professions. Such an obligation is being introduced by the Act of 18 November 2020 on electronic deliveries (consolidated text: Journal of Laws of 2024, item 1045).
Bearing the above in mind, if work on the preparation of MDR forms (MDR-1, MDR-2, MDR-3, MDR-4) begins this year, in order to avoid the need to generate new forms after 1 January 2025, we recommend submitting them to the Head of National Revenue Administration still in December 2024.
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