{"id":6224,"date":"2026-04-20T13:01:44","date_gmt":"2026-04-20T11:01:44","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=6224"},"modified":"2026-04-20T13:04:55","modified_gmt":"2026-04-20T11:04:55","slug":"raportowanie-schematow-podatkowych-mdr-kogo-dotyczy-i-jakie-transakcje-trzeba-zglaszac","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/","title":{"rendered":"Mandatory disclosure rules (MDR) in Poland \u2013 who must report and what transactions qualify"},"content":{"rendered":"<p><\/p>\n<article>Poland&#8217;s mandatory disclosure rules (MDR) require certain parties to report tax arrangements to the Head of the National Revenue Administration (Szef KAS). Three categories of parties are obligated to report: promoters (tax advisors, lawyers), users (taxpayers themselves), and facilitators (accountants, auditors). Failure to comply carries criminal fiscal penalties of up to 720 daily rates and administrative fines of up to PLN 10 million.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#what-is-a-reportable-tax-scheme-under-mdr\" >What is a&nbsp;reportable tax scheme under MDR?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#what-counts-as-an-%e2%80%9carrangement%e2%80%9d\" >What counts as an &#8220;arrangement&#8221;?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#three-categories-of-tax-schemes\" >Three categories of tax schemes<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#which-taxes-are-covered-by-mdr-reporting\" >Which taxes are covered by MDR reporting?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#who-is-obligated-to-report\" >Who is obligated to report?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#promoter\" >Promoter<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#user\" >User<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#facilitator\" >Facilitator<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#what-are-hallmarks-of-a-tax-scheme\" >What are hallmarks of a&nbsp;tax scheme?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#general-hallmarks-11-hallmarks\" >General hallmarks (11 hallmarks)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#specific-hallmarks-9-hallmarks\" >Specific hallmarks (9 hallmarks)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#other-specific-hallmarks-4-hallmarks\" >Other specific hallmarks (4 hallmarks)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#what-is-the-main-benefit-test\" >What is the main benefit test?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#when-is-a-domestic-scheme-not-reportable\" >When is a&nbsp;domestic scheme not reportable?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#which-mdr-forms-need-to-be-filed\" >Which MDR forms need to be filed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#what-penalties-apply-for-failing-to-report\" >What penalties apply for failing to report?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#criminal-fiscal-penalties\" >Criminal fiscal penalties<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#administrative-fines\" >Administrative fines<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#who-is-required-to-have-an-internal-mdr-procedure\" >Who is required to have an internal MDR procedure?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#what-must-an-internal-mdr-procedure-cover\" >What must an internal MDR procedure cover?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#which-transactions-most-commonly-trigger-mdr-reporting\" >Which transactions most commonly trigger MDR reporting?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#examples-of-transactions-subject-to-mdr-reporting\" >Examples of transactions subject to MDR reporting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#what-is-not-a-tax-scheme\" >What is not a&nbsp;tax scheme?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#common-mdr-compliance-mistakes-we-see-in-practice\" >Common MDR compliance mistakes we see in practice<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#mistake-1-failure-to-identify-the-mdr-obligation-at-all\" >Mistake 1: Failure to identify the MDR obligation at all<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#mistake-2-confusing-reporting-with-aggressive-tax-planning\" >Mistake 2: Confusing reporting with aggressive tax planning<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#mistake-3-missing-the-30-day-deadline\" >Mistake 3: Missing the 30-day deadline<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#mistake-4-mdr-3-not-signed-by-the-full-management-board\" >Mistake 4: MDR-3 not signed by the full management board<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#mistake-5-overlooking-the-facilitator-role\" >Mistake 5: Overlooking the facilitator role<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#frequently-asked-questions\" >Frequently asked questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#does-mdr-apply-to-small-businesses\" >Does MDR apply to small businesses?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#how-long-do-i-have-to-file-mdr-1\" >How long do I have to file MDR-1?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#does-every-tax-benefit-mean-there-is-a-tax-scheme\" >Does every tax benefit mean there is a&nbsp;tax scheme?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#where-do-i-file-mdr-forms\" >Where do I file MDR forms?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#can-an-accounting-office-be-a-facilitator\" >Can an accounting office be a&nbsp;facilitator?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#what-changed-in-mdr-from-2026-onwards\" >What changed in MDR from 2026 onwards?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/progressholding.pl\/en\/mandatory-disclosure-rules-mdr-in-poland-who-must-report-and-what-transactions-qualify\/#how-to-protect-your-business-from-mdr-penalties\" >How to protect your business from MDR penalties<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"what-is-a-reportable-tax-scheme-under-mdr\"><\/span>What is a&nbsp;reportable tax scheme under MDR?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A tax scheme is an arrangement \u2013 a&nbsp;single transaction or a&nbsp;series of related transactions \u2013 that meets at least one of three conditions: (1) it has a&nbsp;general hallmark and satisfies the main benefit test, (2) it has a&nbsp;specific hallmark, or (3) it has another specific hallmark. The legal definition is found in Article 86a \u00a7 1 point 10 of the <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU19970780483\" target=\"_blank\" rel=\"noopener\">Polish Tax Ordinance<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-counts-as-an-%e2%80%9carrangement%e2%80%9d\"><\/span>What counts as an &#8220;arrangement&#8221;?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>An arrangement is any transaction or series of related transactions (including planned ones) where at least one party is a&nbsp;taxpayer, or which affect whether a&nbsp;tax liability arises. Even straightforward transactions \u2013 such as an intercompany loan or a&nbsp;change in ownership structure \u2013 can qualify as an arrangement under MDR.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"three-categories-of-tax-schemes\"><\/span>Three categories of tax schemes<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Polish MDR legislation distinguishes three types of schemes:<\/p>\n<ul>\n<li><strong>Domestic tax scheme<\/strong> \u2013 covers Poland-only transactions. Reportable only when the &#8220;qualified user&#8221; threshold is met (revenues, costs, or assets exceeding EUR 10 million, or arrangement value exceeding EUR 2.5 million).<\/li>\n<li><strong>Cross-border tax scheme<\/strong> \u2013 involves an international element. Always reportable regardless of transaction size \u2013 the qualified user threshold does not apply.<\/li>\n<li><strong>Standardised tax scheme<\/strong> \u2013 a&nbsp;scheme that can be implemented by multiple users without significant modifications to its core assumptions.<\/li>\n<\/ul>\n<p>In our experience at Progress Holding, many businesses operating in Poland \u2013 particularly foreign-owned companies \u2013 mistakenly assume MDR only applies to large corporations. In reality, any company engaged in cross-border transactions, including a&nbsp;mid-sized limited liability company (sp. z&nbsp;o.o.) employing staff abroad, may be subject to reporting obligations.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"which-taxes-are-covered-by-mdr-reporting\"><\/span>Which taxes are covered by MDR reporting?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>MDR reporting obligations are not restricted to any single tax type. They cover direct taxes (corporate income tax \u2013 CIT, personal income tax \u2013 PIT), indirect taxes (VAT, excise duty), and local taxes (real estate tax). The only exclusion is customs duties.<\/p>\n<p>Poland&#8217;s MDR rules go significantly further than the EU&#8217;s DAC6 Directive. The Polish legislature extended reporting to domestic schemes, taxes beyond direct taxation, and additional hallmarks \u2013 24 hallmarks in total compared to the 15 set out in the Directive.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"who-is-obligated-to-report\"><\/span>Who is obligated to report?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Reporting obligations fall on three categories of parties: the promoter, the user, and the facilitator. Each has different deadlines and reporting responsibilities.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"promoter\"><\/span>Promoter<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A promoter is any individual, legal entity, or organisational unit that designs, markets, makes available, or implements an arrangement, or manages its implementation. In practice, promoters are most commonly tax advisors, attorneys, solicitors, and bank or financial institution employees advising clients (Article 86a \u00a7 1 point 8 of the Tax Ordinance).<\/p>\n<p>The promoter submits the MDR-1 information form to the Head of the National Revenue Administration within 30 days following the day the scheme is made available, prepared for implementation, or the first implementation step is taken \u2013 whichever occurs first.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"user\"><\/span>User<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The user is the entity (individual, legal person, or organisational unit) that implements an arrangement, to whom a&nbsp;scheme has been made available, or who is prepared to implement a&nbsp;scheme. In most cases, the user is the taxpayer \u2013 your company.<\/p>\n<p>The user must file MDR-1 if the promoter has not done so (for example, due to professional secrecy obligations), or if the user has designed the scheme themselves. Additionally, the user submits MDR-3 together with the relevant tax return for each period in which the scheme was applied.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"facilitator\"><\/span>Facilitator<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A facilitator is a&nbsp;party that provides assistance, support, or advice related to designing, organising, or implementing an arrangement \u2013 for example, an auditor, notary, accountant, chief financial officer, or bank (Article 86a \u00a7 1 point 19 of the Tax Ordinance).<\/p>\n<p>At Progress Holding, we regularly see that accounting offices are caught off guard by their potential role as a&nbsp;facilitator under MDR. If an accountant, exercising professional diligence, should have recognised that an arrangement constitutes a&nbsp;tax scheme, they are required to notify the Head of the National Revenue Administration accordingly.<\/p>\n<table>\n<thead>\n<tr>\n<th>Party<\/th>\n<th>Role<\/th>\n<th>MDR-1 filing deadline<\/th>\n<th>Form(s)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Promoter<\/td>\n<td>Designs, makes available, or implements the scheme<\/td>\n<td>30 days from making available \/ implementation<\/td>\n<td>MDR-1<\/td>\n<\/tr>\n<tr>\n<td>User<\/td>\n<td>Implements the scheme or obtains a&nbsp;tax benefit<\/td>\n<td>30 days (if promoter did not file) + MDR-3 with tax return<\/td>\n<td>MDR-1, MDR-3<\/td>\n<\/tr>\n<tr>\n<td>Facilitator<\/td>\n<td>Provides assistance in designing \/ implementing<\/td>\n<td>30 days from providing assistance \/ 5 days from becoming aware<\/td>\n<td>MDR-1, MDR-2<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"what-are-hallmarks-of-a-tax-scheme\"><\/span>What are hallmarks of a&nbsp;tax scheme?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Hallmarks are legally defined characteristics of an arrangement. Their presence \u2013 individually or in combination with the main benefit test \u2013 determines whether an arrangement constitutes a&nbsp;reportable tax scheme. The Tax Ordinance identifies three groups of hallmarks.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"general-hallmarks-11-hallmarks\"><\/span>General hallmarks (11 hallmarks)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>General hallmarks require the main benefit test to be satisfied simultaneously. The mere presence of a&nbsp;hallmark is not sufficient to trigger reporting \u2013 the arrangement must also have a&nbsp;tax benefit as its primary or one of its primary expected outcomes. General hallmarks include:<\/p>\n<ul>\n<li>Confidentiality clause \u2013 the promoter or user is required to keep the method of obtaining a&nbsp;tax benefit confidential<\/li>\n<li>Promoter&#8217;s fee contingent on the amount of the tax benefit (success fee)<\/li>\n<li>Use of standardised documentation or a&nbsp;structure available to multiple parties without significant modifications<\/li>\n<li>Conversion of income into capital, gifts, or income categories taxed at a&nbsp;lower rate or exempt from tax<\/li>\n<li>Round-trip transactions \u2013 funds return to the originating entity via a&nbsp;different legal route<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"specific-hallmarks-9-hallmarks\"><\/span>Specific hallmarks (9 hallmarks)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Specific hallmarks do not require the main benefit test \u2013 their presence alone triggers the reporting obligation. They relate primarily to cross-border arrangements:<\/p>\n<ul>\n<li>Cross-border payments to associated entities in tax havens or non-cooperative jurisdictions<\/li>\n<li>Depreciation of the same asset claimed in more than one jurisdiction<\/li>\n<li>The same income benefiting from double tax treaty relief in multiple countries simultaneously<\/li>\n<li>Asset transfers where the consideration differs between jurisdictions by at least 25%<\/li>\n<li>Circumventing automatic exchange of financial account information (CRS\/FATCA)<\/li>\n<li>Structures that make it difficult to identify the beneficial owner<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"other-specific-hallmarks-4-hallmarks\"><\/span>Other specific hallmarks (4 hallmarks)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>These are a&nbsp;Polish extension to the DAC6 Directive, applying where monetary thresholds are exceeded:<\/p>\n<ul>\n<li>Impact on deferred income tax exceeds PLN 5 million in a&nbsp;calendar year<\/li>\n<li>Hypothetical withholding tax (WHT) would exceed PLN 5 million if no tax treaty or exemption applied<\/li>\n<li>Income of a&nbsp;non-resident CIT taxpayer exceeds PLN 5 million per year and has been shifted between jurisdictions<\/li>\n<li>Difference between Polish and foreign tax results exceeds PLN 5 million per year<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"what-is-the-main-benefit-test\"><\/span>What is the main benefit test?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The main benefit test (Article 86a \u00a7 2 of the Tax Ordinance) is satisfied when a&nbsp;reasonably acting person, pursuing objectives other than a&nbsp;tax benefit, would have chosen a&nbsp;different course of action. At the same time, the tax benefit must be the primary or one of the primary benefits the party expects to derive from the arrangement.<\/p>\n<p>The main benefit test applies exclusively in combination with general hallmarks. For specific and other specific hallmarks, the arrangement is reportable regardless of whether obtaining a&nbsp;tax benefit was the primary objective.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"when-is-a-domestic-scheme-not-reportable\"><\/span>When is a&nbsp;domestic scheme not reportable?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A domestic tax scheme is only reportable when the qualified user threshold is met (Article 86a \u00a7 4 of the Tax Ordinance). This threshold is satisfied when at least one of the following conditions applies:<\/p>\n<ul>\n<li>The user&#8217;s revenues, costs, or asset value exceeded the equivalent of <strong>EUR 10 million<\/strong> in the current or preceding year<\/li>\n<li>The value of the arrangement exceeds <strong>EUR 2.5 million<\/strong><\/li>\n<li>The user is an associated entity of a&nbsp;party meeting the above conditions<\/li>\n<\/ul>\n<p>If none of these conditions are met, the domestic scheme does not need to be reported. Important note: for cross-border schemes, the qualified user threshold is irrelevant. Cross-border schemes must always be reported, regardless of the company&#8217;s size.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"which-mdr-forms-need-to-be-filed\"><\/span>Which MDR forms need to be filed?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The MDR reporting system comprises four forms: MDR-1 (scheme notification), MDR-2 (notification of informing the user), MDR-3 (notification of scheme application), and MDR-4 (quarterly notification for standardised schemes). All forms are submitted electronically via <a href=\"https:\/\/mdr.mf.gov.pl\/\" target=\"_blank\" rel=\"noopener\">mdr.mf.gov.pl<\/a>.<\/p>\n<table>\n<thead>\n<tr>\n<th>Form<\/th>\n<th>Filed by<\/th>\n<th>When<\/th>\n<th>Purpose<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>MDR-1<\/td>\n<td>Promoter \/ user \/ facilitator<\/td>\n<td>30 days from making available or implementation<\/td>\n<td>Initial notification of an identified tax scheme; upon filing, the Head of the National Revenue Administration assigns a&nbsp;Tax Scheme Number (NSP)<\/td>\n<\/tr>\n<tr>\n<td>MDR-2<\/td>\n<td>Promoter \/ facilitator<\/td>\n<td>Promoter: 30 days from informing the user; facilitator: 5 days from becoming aware<\/td>\n<td>Notification that the user has been informed of their reporting obligation<\/td>\n<\/tr>\n<tr>\n<td>MDR-3<\/td>\n<td>User<\/td>\n<td>By the deadline for filing the relevant tax return<\/td>\n<td>Notification of tax scheme application or tax benefit obtained; requires signatures from all management board members<\/td>\n<\/tr>\n<tr>\n<td>MDR-4<\/td>\n<td>Promoter \/ facilitator<\/td>\n<td>30 days after the end of each quarter<\/td>\n<td>Quarterly notification listing entities to whom a&nbsp;standardised scheme was made available<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"what-penalties-apply-for-failing-to-report\"><\/span>What penalties apply for failing to report?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Non-compliance with MDR obligations can result in two types of penalties: criminal fiscal sanctions (for individuals) under Article 80f of the Fiscal Penal Code, and administrative fines (for entities) under Article 86m of the Tax Ordinance. Both types of penalties can apply simultaneously.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"criminal-fiscal-penalties\"><\/span>Criminal fiscal penalties<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Fine of up to 720 daily rates<\/strong> \u2013 for failure to submit scheme information, late submission, or failure to provide details of users of a&nbsp;standardised scheme<\/li>\n<li><strong>Fine of up to 240 daily rates<\/strong> \u2013 for using an invalidated Tax Scheme Number (NSP)<\/li>\n<li><strong>Minor offence fine<\/strong> \u2013 in cases of lesser severity<\/li>\n<li><strong>Business ban<\/strong> \u2013 courts may impose this additional penalty upon conviction under Article 80f of the Fiscal Penal Code<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"administrative-fines\"><\/span>Administrative fines<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Up to PLN 2 million<\/strong> \u2013 for failure to implement an internal MDR procedure by an obligated entity (Article 86m \u00a7 1 of the Tax Ordinance)<\/li>\n<li><strong>Up to PLN 10 million<\/strong> \u2013 an increased fine where the absence of an internal procedure coincides with a&nbsp;final criminal conviction of an employed promoter under Article 80f of the Fiscal Penal Code (Article 86m \u00a7 2 of the Tax Ordinance)<\/li>\n<\/ul>\n<p>Based on our experience at Progress Holding supporting hundreds of businesses, tax authorities are increasingly scrutinising MDR compliance during tax and customs-tax audits. Unreported schemes are frequently identified when transfer pricing documentation, intangible service arrangements, or transactions with foreign entities are reviewed.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"who-is-required-to-have-an-internal-mdr-procedure\"><\/span>Who is required to have an internal MDR procedure?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Entities that are promoters, that employ promoters, or that effectively pay promoters&#8217; fees, and whose revenues or costs exceeded the equivalent of PLN 8 million in the previous financial year, are required to implement an internal MDR procedure (Article 86l of the Tax Ordinance).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-must-an-internal-mdr-procedure-cover\"><\/span>What must an internal MDR procedure cover?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>An internal procedure should specify:<\/p>\n<ul>\n<li>Rules for identifying tax schemes \u2013 who assesses whether an arrangement is reportable, when, and how<\/li>\n<li>Allocation of responsibility across each stage of the reporting process<\/li>\n<li>Internal deadlines \u2013 to ensure the statutory 30-day deadline is met<\/li>\n<li>Documentation retention and archiving rules for MDR forms<\/li>\n<li>How users are informed of their reporting obligations<\/li>\n<\/ul>\n<p>Even if your business is not formally required to have an MDR procedure, implementing one voluntarily forms part of a&nbsp;sound compliance policy and may be taken into account as a&nbsp;mitigating factor in the event of an audit.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"which-transactions-most-commonly-trigger-mdr-reporting\"><\/span>Which transactions most commonly trigger MDR reporting?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Reporting obligations arise for arrangements that satisfy the hallmarks defined in the Tax Ordinance. In practice, these most commonly involve cross-border transactions, group restructurings, and non-standard tax optimisation structures.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"examples-of-transactions-subject-to-mdr-reporting\"><\/span>Examples of transactions subject to MDR reporting<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Transfers of trademarks or intellectual property rights between associated entities in different jurisdictions<\/li>\n<li>Corporate group restructurings involving the transfer of functions, assets, or risks across borders<\/li>\n<li>Use of double tax treaties to reduce withholding tax<\/li>\n<li>Changes of tax residency to access a&nbsp;lower tax rate<\/li>\n<li>Cross-border intragroup financing (loans, cash pooling) with a&nbsp;tax benefit element<\/li>\n<li>Transitions from employment to self-employment (sole trader) where subordination indicators are present<\/li>\n<li>Structures using holding companies in jurisdictions with favourable tax regimes<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"what-is-not-a-tax-scheme\"><\/span>What is not a&nbsp;tax scheme?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Merely claiming a&nbsp;tax relief, choosing a&nbsp;tax form (for example, the flat 19% income tax rate), or benefiting from a&nbsp;statutory exemption does not automatically create a&nbsp;tax scheme. A scheme requires specific hallmarks to be present \u2013 and for domestic schemes, the qualified user threshold must additionally be met.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"common-mdr-compliance-mistakes-we-see-in-practice\"><\/span>Common MDR compliance mistakes we see in practice<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Based on our accounting and advisory work with over 500 businesses at Progress Holding \u2013 including foreign-owned companies and groups with cross-border activity \u2013 we have identified five recurring MDR compliance failures.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-1-failure-to-identify-the-mdr-obligation-at-all\"><\/span>Mistake 1: Failure to identify the MDR obligation at all<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Around 40% of businesses whose accounting we take over have never assessed whether their transactions might constitute tax schemes. This is particularly common among companies with foreign shareholders that regularly make cross-border payments to associated entities \u2013 transactions that frequently satisfy specific hallmarks.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-2-confusing-reporting-with-aggressive-tax-planning\"><\/span>Mistake 2: Confusing reporting with aggressive tax planning<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Many business owners assume MDR only concerns &#8220;aggressive tax optimisation&#8221;. In fact, MDR is a&nbsp;disclosure obligation \u2013 it can apply to entirely lawful and commercially routine transactions that simply happen to satisfy one or more hallmarks.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-3-missing-the-30-day-deadline\"><\/span>Mistake 3: Missing the 30-day deadline<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The 30-day window from the date a&nbsp;scheme is made available or implemented passes quickly. Companies without internal scheme identification procedures often discover their obligation after the deadline has already passed \u2013 which constitutes a&nbsp;criminal fiscal offence under Article 80f of the Fiscal Penal Code.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-4-mdr-3-not-signed-by-the-full-management-board\"><\/span>Mistake 4: MDR-3 not signed by the full management board<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The MDR-3 form requires the signatures of all members of the user&#8217;s management board. Missing even one signature renders the form invalid. In companies with multi-member boards, this is a&nbsp;common administrative oversight.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-5-overlooking-the-facilitator-role\"><\/span>Mistake 5: Overlooking the facilitator role<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Accountants and bookkeeping offices frequently do not realise they may qualify as facilitators under MDR. If, applying professional diligence, they should have identified an arrangement as a&nbsp;tax scheme, they are obligated to notify the Head of the National Revenue Administration within 5 days of becoming aware.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"frequently-asked-questions\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"does-mdr-apply-to-small-businesses\"><\/span>Does MDR apply to small businesses?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Domestic schemes apply only to businesses meeting the qualified user threshold (revenues, costs, or assets exceeding EUR 10 million, or arrangement value exceeding EUR 2.5 million). However, cross-border schemes must be reported regardless of company size. A small sp. z&nbsp;o.o. (limited liability company) transacting with a&nbsp;foreign associated entity may well have an obligation to file MDR-1.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-long-do-i-have-to-file-mdr-1\"><\/span>How long do I have to file MDR-1?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>30 days from the day following the date on which the scheme is made available, prepared for implementation, or the first implementation step is taken \u2013 whichever occurs first. Missing this deadline constitutes a&nbsp;criminal fiscal offence under Article 80f \u00a7 1 of the Fiscal Penal Code.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"does-every-tax-benefit-mean-there-is-a-tax-scheme\"><\/span>Does every tax benefit mean there is a&nbsp;tax scheme?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No. A tax scheme requires specific hallmarks to be present. Simply using tax reliefs, depreciation, or choosing your tax form does not trigger a&nbsp;reporting obligation. The main benefit test asks whether a&nbsp;reasonable party would have chosen a&nbsp;different course of action were it not for the tax benefit.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"where-do-i-file-mdr-forms\"><\/span>Where do I file MDR forms?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>MDR-1, MDR-2, MDR-3, and MDR-4 forms are filed electronically via the Ministry of Finance&#8217;s dedicated platform at <a href=\"https:\/\/mdr.mf.gov.pl\/\" target=\"_blank\" rel=\"noopener\">mdr.mf.gov.pl<\/a>. Forms must be signed with a&nbsp;qualified electronic signature or trusted profile (Profil Zaufany) by an authorised representative.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"can-an-accounting-office-be-a-facilitator\"><\/span>Can an accounting office be a&nbsp;facilitator?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes. An accounting office, bookkeeper, auditor, notary, or chief financial officer may qualify as a&nbsp;facilitator if, exercising professional diligence, they should have identified an arrangement as a&nbsp;tax scheme. The facilitator&#8217;s reporting obligation is independent of whether the promoter has already filed MDR-1.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-changed-in-mdr-from-2026-onwards\"><\/span>What changed in MDR from 2026 onwards?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A draft amendment to the Tax Ordinance dated 28 March 2025 proposes exempting attorneys, solicitors, tax advisors, and patent attorneys from MDR reporting obligations on grounds of professional secrecy (implementing CJEU rulings). In such cases, the reporting obligation shifts to the user. The amendment also proposes abolishing the requirement to maintain an internal MDR procedure and narrowing the overall scope of reporting.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-to-protect-your-business-from-mdr-penalties\"><\/span>How to protect your business from MDR penalties<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>MDR compliance affects both advisors and the businesses they serve. You don&#8217;t need to be an MDR specialist \u2013 but you do need to know when to seek professional advice. Review your transactions for reportable hallmarks, particularly any cross-border activity. Implement an internal procedure, even if you are not strictly required to do so. Monitor the 30-day MDR-1 deadline and ensure that MDR-3 is signed by every member of your management board.<\/p>\n<p>At Progress Holding, we help businesses identify MDR obligations, prepare the required forms, and implement internal MDR procedures. We work with foreign-owned companies, holding group structures, and businesses engaged in cross-border transactions. Need support? Contact us at <strong>+48 603 232 418<\/strong> or <strong>office@progressholding.pl<\/strong>.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Poland&#8217;s mandatory disclosure rules (MDR) require certain parties to report tax arrangements to the Head of the National Revenue Administration (Szef KAS). Three categories of parties are obligated to report: promoters (tax advisors, lawyers), users (taxpayers themselves), and facilitators (accountants, auditors). Failure to comply carries criminal fiscal penalties of up to 720 daily rates and [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":6225,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6224","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/6224","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/comments?post=6224"}],"version-history":[{"count":2,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/6224\/revisions"}],"predecessor-version":[{"id":6227,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/6224\/revisions\/6227"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media\/6225"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media?parent=6224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/categories?post=6224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/tags?post=6224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}