Poland's President has signed an amendment to the Tax Ordinance that significantly reshapes the country's Mandatory Disclosure Rules (MDR). The changes take effect on 1 October 2026.
The reform narrows the MDR scope in several important respects. Domestic tax schemes are excluded from reporting obligations entirely. VAT and excise duty also fall outside the MDR framework going forward. Individual tax rulings on MDR reporting are likewise excluded.
On the definitional side, the amendment revises the main benefit test and eliminates certain specific hallmarks. Practitioners should review whether arrangements previously caught by those hallmarks remain reportable under the revised framework.
The amendment also streamlines procedural requirements. The roles of promoter and supporter are merged into a single category. MDR 2 notifications are abolished. MDR 3 may now be signed by a proxy and submitted under a single deadline. Reporting deadlines more broadly have been revised, though the source does not specify the new timeframes in detail.
Entities bound by professional secrecy, such as lawyers and tax advisers, are subject to amended rules, though again the precise changes are not set out in the available text.
One area where the legislature did not go as far as initially proposed is penalties. Despite earlier indications that sanctions for non-compliance might be reduced, the existing penalty regime remains in place.
Practitioners with schemes identified before 1 October 2026 will need to assess whether transitional reporting obligations apply. Internal MDR policies and reporting procedures should be updated ahead of the implementation date.