The obligation to report tax schemes (MDR) was introduced in Poland in 2019 as part of the implementation of the DAC6 directive. It covers a wide range of business events, especially those occurring in multinational groups of related entities. The regulations impose reporting obligations not only on so-called promoters but also on taxpayers themselves, as well as a requirement to implement MDR procedures in certain entities. Forvis Mazars provides full-scope MDR reporting support, minimizing the risk of sanctions and ensuring compliance with constantly evolving regulations.
Our MDR support
We offer comprehensive advisory and operational services in the field of MDR reporting, tailored to the individual needs of your organization:
MDR Audit
Review of processes, documentation and transactions to identify potential tax schemes, finalized with a report including recommendations.
Design and implementation of MDR procedures
Preparation and implementation of procedures compliant with the Tax Ordinance, covering scheme identification, document flow and internal control systems.
MDR Procedure Audit
Assessment of existing procedures, their effectiveness and compliance with regulations, with recommendations for improvements.
MDR Training
Practical workshops and training sessions for employees at various levels – from finance and tax departments to senior management – making it easier to identify tax schemes and properly apply procedures.
MDR Reporting
Preparation and submission of required MDR information (particularly MDR-1 and MDR-3) to the Head of the National Revenue Administration, including support in data collection and proper signing.
Ongoing MDR advisory
Continuous support in identifying and assessing new arrangements, assistance in interpreting regulations and communication with tax authorities.
MDR Officer – dedicated support
Full outsourcing of MDR-related obligations – from identifying tax schemes (including retrospective review), through preparation and submission of MDR information, to ongoing advisory support. This solution is recommended for organizations without in-house MDR expertise or those wishing to fully minimize the risk of errors.
Why Forvis Mazars?
- A team of experts with extensive experience in MDR and tax process reviews.
- Practical approach – tailoring the scope of support to the organization’s specific needs.
- Comprehensive service: from audits and training to full outsourcing of MDR obligations.
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