Reporting deadlines for so-called domestic MDRs are now running
As of 31 July 2023, the reporting deadlines for all so-called domestic tax schemes (MDRs) have started to run. This is the result of the abolition of the MDR by decree of the Minister of Health from 1 July.
What does this mean for taxpayers? Well, only that if a scheme has occurred in taxpayers, it must be reported to the tax authorities.
– To begin with, it is worth starting with an effective review (the so-called screening) of all relevant activities undertaken in the company during the pandemic period from the perspective of identifying potential tax schemes to be reported. If, during the suspension period, there were schemes that needed to be reported, they still need to be reported to the tax authorities in August. Schemes that have already occurred after 1 July 2023 require ongoing reporting, in accordance with the Act’s regulations – suggests Piotr Kalemba, tax advisor, director at Thedy & Partners.
If you are unsure whether a scheme has occurred for you and whether you are obliged to report it – please do not hesitate to contact us. We will help you effectively review the actions taken and determine whether MDR has occurred.