Questions and answers – MDR

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...

The abbreviation NSP means Tax Scheme Number. NSP is assigned by the Head of the National Tax Administration.

The MDR information obligation arises when the arrangement (operation or set of operations) meets the definition of a tax scheme and, in the case of national schemes, the eligible beneficiary criterion.

There are three categories of entities that may be subject to the reporting obligation on tax schemes: Promoter, The user, The Assistant Professor

Yes, the tax scheme and the cross-border tax scheme can be both a standardized tax scheme

There are three types of tax schemes that are reported in the MDR: Tax scheme Standardized tax scheme Cross-border tax scheme

Not applicable. The provisions of Chapter 11a of the Tax Ordinance, Information on Tax Schemes do not apply to customs.

The information obligation to report tax schemes applies to all types of taxes. Tax schemes may cover direct taxes, indirect taxes, local taxes and other taxes regulated by tax law.

Pursuant to Article 86a(1)(11) of the Tax Ordinance, a standardized tax scheme means a tax scheme which can be implemented or made available to more than one beneficiary without the need to change its essential assumptions, in particular regarding the type of...

For the legal definition of a tax scheme, see Article 86a § 1 point 10 of the Tax Ordinance. According to it, a tax scheme is understood as an arrangement which: It meets the criterion of the main benefit and has a general identifying feature It has a particular...