Although the Mandatory Disclosure Rules for both domestic and international (cross-border) tax schemes have been in force since 1 January 2019, domestic reporting has been suspended for more than three years due to the Special Covid Act.
On 1 July 2023, the state of epidemic emergency in Poland was lifted. As a result, all domestic schemes are subject to reporting by the end of August at the latest.
As the MDR reporting requirements have therefore resumed, it is worth taking another look at any transactions that took place between 31 March 2020 and 31 July 2023.
Failure to comply will result in criminal and tax liability, including heavy sanctions ranging from PLN 1,200 to PLN 34.56 million and a ban on business activities.
So, we would like to invite you to a training session where we will discuss in detail the rules, deadlines and manner of reporting tax schemes by individual reporting entities, i.e. beneficiaries, promoters and intermediaries.
We will also present the types of transactions that, in our practice, most frequently constitute reportable tax schemes.
- Introduction to tax scheme reporting – the purpose of the regulations and DAC6 implementation
- What are tax schemes (MDR)
- Identifying features
- Reporting entities and their obligations
- Tax scheme reporting deadlines
- Internal MDR procedure
- Sanctions for failure to report
Aleksandra Pizon-Jaworska – Attorney at Law, Senior Associate – over 10 years of experience in providing tax advisory services in the area of CIT & PIT, including WHT, tax compliance, tax planning and tax audits.
Sławomir Wnuczek – Advocate, Associate – specialises in delivering day-to-day tax advice to businesses, in particular with regard to VAT and WHT, via reviews, analyses and tax due diligence of real estate and businesses, whilst also advising on the structuring of transactions.
Who should attend?
The event is addressed to any businesses that may be subject to MDR reporting requirements.
Participation in the event is free of charge, following registration and acceptance of applications. The organizer reserves the right to refuse applications and to cancel the event.
This is a hybrid event which can be attended either in person or online.
Onsite venue: Kochański & Partners headquarters, pl. Piłsudskiego 1, Warsaw. The number of participants is limited – first come, first served.
A link to the online broadcast will be sent to participants the day before the event.