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 understanding of the regulations and, consequently, the possibility of many transactions and activities performed by taxpayers in the course of their their business being 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. 

The KSP experts provide services aimed at complying 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 the entities obliged to report, and indicate what an internal procedure should specify,
• preparation of the MDR procedure in cooperation with the nominated organisational units in a company;
• substantive and technical support in preparation and submission of the MDR-1, MDR-2, MDR-3 and MDR-4 forms.

KSP experts have developed the MDR reporting methodology. You are welcome to contact us.