Tax Schemes | MDR support

The provisions of the DAC 6 Directive required EU Member States to implement regulations concerning the mandatory disclosure of information on tax schemes (Mandatory Disclosure Rules – MDR). When implementing these provisions, the Polish legislator initially decided to extend the scope of obligations imposed on promoters, taxpayers and supporting entities to include, among other things, certain activities carried out within the territory of Poland. As of 1 October 2026, the regulations in force have been amended, and one of the stated objectives of these changes is to simplify them and align them more closely with the DAC 6 Directive. 

When did the obligation to identify and report tax schemes begin?

Polish MDR regulations entered into force on 1 January 2019. It should be noted, however, that the reporting obligation also applies where the first step related to the implementation of a tax scheme was taken:

• after 25 June 2018 – in the case of cross-border tax schemes,
• after 1 November 2018 – in the case of so-called domestic tax schemes – we discussed the details regarding the reporting of domestic tax schemes in a separate article.

If, after the dates indicated above, an entity took the first steps related to a tax scheme, it will be required to report that scheme – even if those actions took place before the regulations entered into force. 

How can a tax scheme be identified and when must it be reported?

Although MDR regulations have been in force in Poland since January 2019, the correct identification of tax schemes and the fulfilment of related obligations continue to pose a challenge for many entities. Furthermore, the legislative changes that entered into force in October 2026 may give rise to new uncertainties regarding the scope of MDR obligations. What, therefore, constitutes a tax scheme? 

A tax scheme is, in the simplest terms, a specific arrangement or course of action which, due to its structure, characteristics or method of implementation, may be subject to reporting obligations under MDR. It does not refer exclusively to activities aimed at obtaining a tax advantage.

In practice, this means that a tax scheme may consist not only of tax optimisation intended to achieve a broadly understood tax benefit, but also of a particular transaction, structure or method of carrying out a business operation that meets the hallmarks provided for by law. Therefore, when assessing whether a given activity falls within the scope of MDR, the key considerations are not only whether it generates a tax advantage, but above all how it has been structured, who participates in it, what cross-border elements are involved, and whether the statutory hallmarks are met.

Please note: Some entities still mistakenly believe that these regulations do not apply to them. So who exactly is required to report tax schemes? We explained this issue on our blog.

What should we do if our activities meet the definition of a tax scheme?

If a given arrangement meets the definition of a tax scheme, the next step is to determine who is required to report it and within what timeframe.

Important: In the case of tax schemes arising before 1 October 2026, it may also be necessary to determine whether a given tax scheme remains subject to reporting obligations. 

It is also crucial to determine the capacity in which we are acting within a given scheme: as a promoter or taxpayer, or, prior to 1 October 2026, as a promoter, taxpayer or supporting entity. The scope of obligations imposed by MDR regulations depends on the correct classification of that role.

How do RSM Poland experts help fulfil MDR reporting obligations?

RSM Poland specialists have practical experience in advising on tax schemes. Thanks to this expertise, we are able to offer comprehensive support. As part of our services:

We conduct MDR audits

The complexity of MDR regulations and the limited number of practical interpretations mean that the correct identification of tax schemes and assessment of reporting obligations can be a significant challenge. For this reason, we offer a comprehensive review of MDR compliance within your organisation, including the identification of potential tax schemes and an assessment of whether related reporting obligations have been fulfilled correctly.

Although, from 1 October 2026, the scope of MDR regulations has been significantly reduced, including the abolition of reporting obligations for so-called domestic tax schemes, reviewing existing practices remains an important component of tax risk management. It provides assurance that reportable schemes have been correctly identified and reported and that all related obligations have been properly fulfilled.

As part of our work, we analyse areas of operation in which tax schemes may have arisen. Drawing on our MDR experience, we identify situations where reporting obligations may have existed and indicate the actions that should be taken to ensure compliance and reduce the risk of sanctions.

Preparation or audit of an MDR procedure tailored to your organisation

Although maintaining an internal MDR procedure is no longer mandatory as of 1 October 2026, in our view it may still constitute an important element of tax risk management within an organisation. We discussed the significance of the MDR procedure and the arguments in favour of its continued application in detail in our dedicated article.

When preparing an MDR procedure, we familiarise ourselves with the organisation’s specific characteristics, including its structure and decision-making centres where decisions concerning transactions or activities potentially leading to tax schemes may be made. As a result, the procedure is adapted to the actual processes and needs of the particular organisation and does not constitute merely a generic document.

This approach is highly significant from a risk management perspective. Knowledge of the organisation’s operational characteristics makes it possible to identify areas where the likelihood of a tax scheme arising is greatest and to design appropriate mechanisms for identification and reporting.
In light of the legislative changes, we also offer audits and updates of existing MDR procedures to ensure compliance with the new regulations and current organisational processes. As part of this work, we review internal documentation and processes, verify how the procedure is applied in practice and identify areas requiring updates.

The audit concludes with the preparation of a report containing the key findings, identified risk areas and practical recommendations concerning the future use of the MDR procedure.

The objective is straightforward – to establish internal rules and mechanisms that help minimise the risk of overlooking a tax scheme and failing to fulfil the associated obligations.

We prepare and submit MDR forms

Depending on their role, individuals, legal entities and organisational units without legal personality are required to submit information on tax schemes to the Head of the National Revenue Administration. Entities must fulfil this obligation using the appropriate MDR forms and within the statutory deadlines.

MDR forms, particularly MDR-1 and MDR-3, are highly detailed and require a substantial amount of information to be provided. To minimise risk in the reporting process, we prepare MDR forms and ensure compliance with both substantive and technical requirements.

We coordinate the MDR process and support organisations as an MDR Officer

The regulations concerning mandatory MDR reporting are among the most complex areas of Polish tax law. The scale and level of detail involved are reflected by the fact that the Ministry of Finance Explanatory Notes alone exceed 100 pages, with further guidance potentially emerging as practice develops. Consequently, proper identification of tax schemes and fulfilment of reporting obligations require not only expertise but also an appropriately organised process. 

For this reason, we support our clients in coordinating the MDR process, taking over selected responsibilities and providing ongoing support throughout the reporting stages.

As an MDR Officer, we:

• analyse information submitted by clients to determine whether arrangements qualify as tax schemes,
• verify whether a tax scheme is reportable, 
• prepare MDR reporting information, 
• identify entities responsible for reporting and the applicable reporting deadlines,
• prepare responses to requests issued by the Head of the National Revenue Administration.

The scope of services provided as part of the MDR Officer service does not include administrative work or document archiving.

We provide training and practical guidance on tax schemes

As part of a dedicated online tax training programme for key employees, we present the most important issues related to the identification of tax schemes, the roles of promoters and taxpayers, reporting deadlines and obligations, as well as the potential consequences of non-compliance.

The training can be supplemented with an individual Q&A session during which we jointly analyse the specifics of the company’s operations and identify potential MDR risk areas. Following the meeting, we prepare a report identifying areas that may require reporting, together with our recommendations for further action.

The Q&A session may form an integral part of MDR training or be conducted as an independent meeting focused on identifying specific risks and challenges within the organisation.

As part of the report, we may also provide recommendations regarding the appropriateness of maintaining or implementing an internal MDR procedure, taking into account the organisation’s characteristics and legislative developments.

Why is it worth seeking support from RSM Poland experts when assessing MDR reporting obligations?

Due to the specific nature of Polish regulations, support from a tax adviser is often essential when analysing tax schemes. Taxpayers operating in Poland may encounter a number of challenges, including:

• difficulties in interpreting and practically applying MDR reporting regulations; 
• the broad scope of MDR regulations, which affect almost all types of taxes as well as every employee and every department; 
• differences between the provisions of the DAC 6 Directive and Polish regulations, as well as regulations applicable in other EU countries;
• the need to carry out ongoing analyses due to statutory reporting deadlines;
• the considerable activity of tax authorities in analysing reported tax schemes and the growing number of requests for information in this area;
• significant penalties and personal liability risks for management board members and employees arising from breaches of MDR reporting requirements.

If you have any doubts regarding tax schemes, please do not hesitate to contact us – we will be pleased to answer your questions and explain how we can assist in your particular circumstances.

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