Poland cut mandatory tax-scheme reporting (MDR) down to cross-border arrangements only from 1 October 2026, dropping domestic schemes, MDR-2 forms, and the internal-procedure requirement.
Why It Matters
The Act of 29 May 2026 removes real paperwork: no more MDR-2 notifications, no statutory duty to keep an internal MDR procedure, and MDR-3 filing drops to once a year. But the trade-off is a role change that catches firms off guard, an accountant or advisor who previously counted as a mere “helper” can now qualify as a “promoter” under the expanded definition, with the reporting duty that comes with it. Criminal tax penalties for getting this wrong remain in force, up to 720 daily rates.
What To Do About It
If your company has any cross-border arrangement with a tax angle, a foreign subsidiary, an intercompany loan, a cross-border restructuring, map which open arrangements still need reporting before 1 October and check with your accountant whether their role just changed from helper to promoter under the new definition. Domestic-only schemes can come off your compliance calendar.
