The number of reported MDRs is steadily increasing
The Ministry of Finance provides information on reported tax schemes on a quarterly basis. The data for September 2023 has just been published. The conclusion from the available data is one: the number of reported MDRs is systematically, although not exponentially, increasing.
Let us zoom in on some information from the latest data. As of 30 September, 63 315 MDRs had been filed. The largest number is MDR-3 with 31 833 and MDR-1 with 23 572, while the smallest are MDR-2 with 3 099 and MDR-4 with 4 811.
– MDR-3 is filed by those using tax schemes, i.e. the taxpayers themselves. MDR-1, on the other hand, is mainly filed by promoters and will most often be tax advisers. As for MDR-2, this is the promoters’ information on the provision of tax schemes. And MDR-4 is the promoters’ quarterly information on standardised schemes, explains Justyna Chylińska, an expert on tax transparency: tax procedures, MDRs, tax strategy, tax risk management.
The ministerial statistics also confirm that the number of assigned scheme numbers – NSP – is increasing. September’s statistics show that 14,326 were assigned.
The number of cross-border MDRs reported for Q2 2023 is 156.
Not sure what is a tax scheme and whether you should report an MDR to the treasury? Feel free to contact Justyna Chylinska, tax transparency expert at Thedy & Partners.