We would like to inform you that on 19 June 2026, the President signed an amendment to the Tax Ordinance Act, which introduces (among others) long-awaited and significant changes to the regulations on reporting tax schemes (MDR). Currently, the amendment is awaiting publication in the Journal of Laws [edit: amendment published in Dz.U.2026.846 as of 2026.06.25].
The key provisions of the Act will enter into force on 1 October 2026, m.in those relating to tax schemes. At the same time, transitional provisions are provided for – if the deadline for the execution of the obligation related to the MDR falls on 30 October 2026, the existing regulations, i.e. the more restrictive ones, should be applicable.
Below, in points 1 and 2, we present the scope of the most important changes in the regulations concerning the MDR and the Fiscal Penal Code (FPC), and in point 3 the actions we recommend. It is not worth assessing the needs and obligations individually and then adjusting them to the specifics of a particular taxpayer.
The most important changes in the scope of MDR regulations
Key changes include, among others:
- exclusion of the obligation to report tax schemes concerning indirect taxes (i.e. VAT and excise duty);
- removal of the obligation to report national tax schemes;
- modification of the catalogue of premises determining the creation of a reportable cross-border scheme; removal of the catalogue of other distinctive features;
- introduction of significant changes to statutory definitions, including m.in. the criterion of the main benefit, the concept of promoter (absorption of the supporting role) and related entities, which may affect the assessment of MDR obligations in specific situations;
- allowing the MDR-3 to be signed by the proxy and changing the deadline for submitting this information;
- formal repeal of the statutory obligation to have an internal MDR procedure under the threat of imposing a penalty on the taxpayer, abolition of the obligation to submit MDR-2 notifications,
- change in the nature of the decision to grant or refuse to grant the NSP in relation to the tax scheme to be reported.
Changes to the Fiscal Penal Code (FPC) in connection with the MDR
The previous provisions of the FPC provided for liability for failure to submit or untimely submission of MDR information (with the exception of MDR-3). From 1 October 2026, the sanctions will cover all types of MDR information while maintaining the current level of threat.
The highest fine, i.e. up to 720 daily rates, may be imposed for the indicated violations (currently the maximum fine is over PLN 46 million, in practice the penalties imposed are lower, but still very severe).
Please note that criminal liability resulting from the FPC may apply to both:
- employees of the company, not necessarily in the area of accounting, but more often in the so-called business (e.g. sales, expansion, purchasing teams), i.e. natural persons who have not reported the occurrence of an event (a potential tax scheme) within the company or
- persons from the level of managers or members of the management board – for failure to exercise due diligence in supervision, i.e. allowing the above-mentioned employee to fail to provide information about the tax scheme.
Recommended actions to take in the near future
- Developing and communicating within your organization/company (to employees and the management board) a new way/process of proceeding in the company regarding MDR, which should be in place from 1 October 2026.
- Performing an audit of the implementation of MDR reporting obligations for past periods – in order to identify events omitted/not analysed. The purpose of this action would be to rectify this area, if necessary/recommended. The penal fiscal risk for natural persons for violations of the MDR regulations (e.g. failure to apply them) does not disappear despite the amendment of the regulations and is still real.
- Analysing the transitional provisions and determining their effects on your organization/company (e.g. whether there is a need to continue filing MDR-3 for VAT schemes or schemes based on other specific distinguishing features, etc.).
- Informing entities from the capital group (e.g. foreign members of the capital group or external foreign advisors) about the scope of changes to the MDR in Poland.
- The amendment abolishes the statutory obligation to have an internal MDR procedure. Nevertheless, if such a document has been created and is in force, there are no legal obstacles for the internal MDR procedure to continue to function in the Company after the introduction of the changes resulting from the amendment to the MDR regulations, but in an updated form.
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If you have any questions or doubts regarding the application of the current MDR regulations or the obligations arising from the new regulations, please contact us. We will be happy to help you analyze your situation and determine the right course of action.
Authors: Agnieszka Czarnecka / Klara Pytel
