There will be changes in tax schemes reporting (MDR).

In addition to the provisions enabling the control of the application of provisions imposing on entities employing promoters the obligation to implement the procedure regarding reporting of tax patterns by heads of customs and tax offices, the published draft amendment to the provisions in the field of MDR, also introduces, among others the obligation to report by those supporting tax schemes if the first activity related to their implementation was made between June 26 and December 31, 2018.

Supporters will be required to report such schemes by the end of the first half of 2020 if they have seen or should have seen that they were dealing with a tax scheme.

Although the obligations imposed on supporters in this respect may raise doubts, the intention of the Ministry of Finance is to implement more fully the EU directive on scheme reporting, which provides for retrospective reporting of schemes by all intermediaries, i.e. both promoters and supporters. The regulations adopted a year ago, with effect from 1 January 2019, imposed a retrospective obligation to report schemes only on promoters and users, with the exception of supporting ones. Now this gap is being closed.

Therefore, if the supporting person would have doubts whether a given scheme is subject to reporting, then it will not be covered by reporting. The provisions in this respect, however, do not provide clear guidelines, hence it will be important to analyze in detail the events of the second half of 2018, in terms of the possibility that the tax authorities may recognize that the supporter in a given case may be required to notice that he is dealing with a scheme. This obligation on the supportive side will not apply if the scheme has already been reported by the promoter or beneficiary.

Draft: https://legislacja.rcl.gov.pl/projekt/12324202/katalog/12624650#12624650

Planned changes in MDR are commented by Thedy & Partners Experts also in DGP of 27 August 2019, p. B2.