Mandatory Disclosure Rules (MDR)
1 January 2019 marked the effective date for the Tax Code regulations governing the mandatory disclosure of the so-called tax schemes (Mandatory Disclosure Rules – MDR). Given the vague wording of the regulations and, consequently, the risk that many transactions and activities performed by taxable persons in the course of their business can be classified as tax schemes, we recommend that our client take into account the MDR regulations while planning their future transactions which may give rise to reporting obligations.
Andersen in Poland provides services of compliance with the mandatory disclosure obligations. Our services include in particular:
- practical workshops dedicated to MDR obligations, during which we discuss the notion of a tax scheme, identify entities obliged to report, and indicate what an internal procedure should include,
- preparation of the MDR procedure in cooperation with competent internal units in a company;
- substantive and technical support in preparation and filing of the MDR-1, MDR-2, MDR-3 and MDR-4 forms.
Andersen consultancy practice have developed the MDR reporting methodology. You are welcome to contact us.