The regulations concerning reporting of tax schemes were introduced into the Polish legal system on 1 January 2019. Therefore, as a rule, the MDR provisions apply to tax schemes for which one of the events resulting in the obligation to provide information occurred on or after that date. However, under the transitional provisions of the Act introducing the obligation to report the tax schemes, a retrospective obligation to provide information about the tax scheme was introduced. Thus, an obligation to report the national schemes was introduced if the first action related to their implementation was taken after 1 November 2018 and in the case of cross-border tax schemes after 25 June 2018.
