Expert advice

MDR Tax Scheme Reporting in Poland: When You Must Disclose a Structure

10.08.2026

An MDR Poland tax scheme is an arrangement that meets statutory hallmarks indicating a potential tax advantage, cross-border tax risk or other features requiring disclosure to the Polish tax authorities. Mandatory disclosure rules do not mean that every reported arrangement is unlawful. MDR reporting is a transparency obligation designed to give the Head of the National Revenue Administration early information about certain tax planning structures. The rules are set out in Chapter 11a of the Polish Tax Ordinance Act.[1]

For international businesses, the main challenge is timing. An arrangement may become reportable before implementation, before a tax return is filed and, in certain situations, before the anticipated tax benefit materialises. A delayed MDR-1 filing in Poland may create financial, criminal fiscal and reputational exposure.

When does a tax arrangement become reportable under MDR Poland rules?

Polish MDR rules cover both cross-border tax arrangements and certain domestic arrangements. A reportable arrangement generally requires two elements:

the arrangement must meet at least one statutory hallmark; and
where a hallmark is subject to the main benefit test, obtaining a tax advantage must be the main benefit or one of the main benefits reasonably expected from the arrangement.

The statutory definition of a tax arrangement is broad. It may include a transaction, an activity, a planned course of action, a set of connected transactions or an agreement affecting the taxpayer’s position. This can cover corporate reorganisations, financing structures, transfer pricing arrangements, payments to foreign entities, changes to tax residence, share disposals and certain employee remuneration models.

A cross-border arrangement involves Poland and at least one other jurisdiction, provided that one of the statutory cross-border conditions is met. These conditions include, for example, participants having tax residence in different jurisdictions, a participant having a permanent establishment in another jurisdiction, or the arrangement affecting automatic exchange of information or beneficial ownership transparency.

DAC6 Poland obligations and the relevant hallmarks

Poland implemented the EU DAC6 Directive, but the national regulations extend beyond the minimum EU framework because they also cover certain domestic arrangements.[2] The hallmarks are divided into general hallmarks and specific hallmarks relating to, among other matters, cross-border payments, automatic exchange of information, beneficial ownership, transfer pricing and certain tax jurisdiction issues.

General hallmarks and the main benefit test

General hallmarks commonly concern confidentiality clauses, success fees linked to tax savings, or substantially standardised documentation and structures offered to multiple taxpayers. These hallmarks usually require the main benefit test to be met.

The main benefit test requires an objective assessment. The question is whether a tax advantage can reasonably be regarded as the main benefit, or one of the main benefits, expected from the arrangement. A commercial rationale does not automatically exclude MDR reporting. However, a genuine business purpose, supported by documentation and economic analysis, is important when assessing whether a tax advantage is sufficiently central to the arrangement.

Specific cross-border hallmarks

Some specific hallmarks may trigger reporting without the main benefit test. Examples include selected deductible cross-border payments to associated enterprises in low-tax jurisdictions, arrangements designed to undermine reporting under the Common Reporting Standard, and certain transfers of hard-to-value intangibles.

Transfer pricing structures require particular attention. A reportable arrangement may arise where an intragroup transfer substantially reduces projected earnings before interest and taxes of the transferor, or where unilateral safe harbour rules or hard-to-value intangibles are involved. The assessment must be aligned with the wording of Article 86a of the Tax Ordinance Act and the actual transaction documents.[1]

Promoter, beneficiary MDR roles and supporter obligations

Polish law assigns reporting duties according to the function performed in relation to the arrangement. The same organisation may perform more than one role depending on the facts.

Promoter – a person or entity that develops, offers, makes available, implements or manages implementation of an arrangement.
Beneficiary – an entity for which the arrangement is made available, prepared or implemented, or which is ready to implement it.
Supporter – a person or entity providing assistance, advice or other support where, based on professional knowledge and due diligence, that person knew or should have known that the support concerned a reportable arrangement.

External advisers may be promoters or supporters, but internal tax, finance, legal and compliance teams can also fall within these definitions. A business should therefore not assume that engaging an external adviser removes its own DAC6 Poland obligations.

MDR-1 filing Poland: deadlines and practical reporting process

The MDR-1 form is used to report a tax scheme to the Head of the National Revenue Administration. As a general rule, the promoter submits MDR-1 within 30 days from the day following the day on which the arrangement was made available, prepared for implementation or the first implementation activity was performed – whichever occurs first.[1]

If there is no promoter, or the promoter is protected by legally binding professional secrecy and is not released from that secrecy, the reporting obligation may move to the beneficiary. Supporters may also have reporting duties where the statutory conditions are met.

After receiving a report, the tax authority may assign a tax scheme number, known as NSP. The NSP should be communicated to relevant participants. An NSP does not confirm that the structure is compliant, effective or accepted by the tax authority. It only confirms registration of the information received.

Beneficiaries must also consider MDR-3 reporting. This form concerns the use of a tax scheme and is generally submitted with the tax return for the period in which the taxpayer obtained, or expected to obtain, the tax advantage resulting from the scheme.[1]

Three important exceptions and limits to MDR reporting

First, an arrangement is not reportable merely because it produces a tax benefit. At least one statutory hallmark must be present, and where the relevant hallmark requires it, the main benefit test must also be satisfied.

Second, not every international transaction is a reportable cross-border arrangement. The transaction must meet the statutory cross-border conditions and a relevant hallmark. The fact that parties are located in different countries is not, by itself, sufficient.

Third, professional secrecy does not eliminate MDR obligations. Where a promoter is legally bound by professional secrecy and is not released from it, the promoter must follow the statutory notification procedure, while the beneficiary may need to submit MDR-1 directly. The allocation of responsibility depends on the professional role, the scope of secrecy and the facts of the case.

Penalties for MDR non-reporting Poland

Failure to submit required MDR information, submitting it after the deadline, or providing inaccurate information may lead to liability under the Polish Fiscal Penal Code. Depending on the conduct and the applicable provision, sanctions may include a fine calculated in daily rates. Liability can affect individuals responsible for tax, finance, compliance or management decisions, rather than the company alone.[3]

For businesses, the practical consequences extend beyond a fine. An MDR review may expose weaknesses in tax governance, transaction approval procedures and document retention. In a cross-border group, inconsistent DAC6 assessments between jurisdictions can also attract regulatory attention and complicate audits.

How businesses should manage MDR compliance risk

An effective MDR process should begin before signing or implementing material transactions. The business should identify transactions involving tax-sensitive features, prepare a written hallmark assessment, record responsibility for MDR decisions and preserve supporting documents. Particular attention is advisable for acquisitions, restructurings, financing, IP transfers, cross-border payments and changes to supply chains.

Lawyersinpoland.com by Kopeć & Zaborowski supports international businesses in assessing reporting duties, allocating promoter, beneficiary and supporter MDR roles and responding to tax-risk situations. This is informational material, not legal advice; for a fact-specific review of an arrangement, contact us.

FAQ – MDR Tax Scheme Reporting in Poland

Does every tax saving require MDR reporting in Poland?

No. A tax advantage alone is insufficient. The arrangement must meet a statutory hallmark and, for hallmarks subject to the main benefit test, the tax advantage must be one of the main expected benefits.

What is the MDR-1 deadline in Poland?

As a general rule, MDR-1 must be filed within 30 days from the day following the earliest relevant event: making the arrangement available, preparing it for implementation, or taking the first implementation step.

Who files MDR-1 if an external adviser is involved?

The promoter generally files MDR-1. However, responsibility may shift to the beneficiary where there is no promoter or where professional secrecy prevents the promoter from reporting and the statutory notification conditions are met.

Does receiving an NSP mean that the Polish tax authority accepts the arrangement?

No. An NSP is only a tax scheme number assigned after information has been submitted. It does not confirm the legality, tax effectiveness or commercial substance of the arrangement.

Are domestic arrangements covered by Polish MDR rules?

Yes. Unlike the EU DAC6 minimum standard, Polish rules also apply to certain domestic tax arrangements, subject to statutory hallmarks and, in some cases, qualification thresholds.

What are the consequences of failing to report an MDR scheme?

Potential consequences include criminal fiscal liability, fines and increased scrutiny during a tax audit. The precise exposure depends on the responsible person’s conduct, the reporting duty and the facts of the case.