Mandatory Disclosure Rules (MDR) based on Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) have been implemented in Poland since 1 January 2019. This means that the reporting obligation for certain cross-border and domestic tax arrangements arises within 30 days after the arrangement is shared or implemented.

With regard to the COVID-19 crisis, the Polish authorities have decided to suspe…