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December 10, 2021
2021-2230

Poland publishes statistics on MDR information submitted between January 2019 and September 2021

The Polish Ministry of Finance published on 20 October 2021, on their website, the latest statistics on the Mandatory Disclosure Rules (MDR).

The statistics represent data related to the submitted MDR forms (MDR-1, MDR-2, MDR-3 and MDR-4) from 1 January 2019 through 30 September 2021 and, in particular, contain information on the number of MDR forms submitted, as well as data regarding the number of delivered Tax Arrangement Number (TAN) confirmation documents in the same period.

The key highlights of the newly published statistics are provided below.

Statistics

Quarterly information about number of "information on tax arrangements" submitted to the Head of National Fiscal Administration:

Time period

Number of submitted MDR reports

Initial

Supplementations

Total MDR reports

by 31 March 2019

630

72

702

by 30 June 2019

2837

208

3045

by 30 September 2019

5149

363

5512

by 31 December 2019

7075

616

7691

by 31 March 2020

10,548

962

11,510

by 30 June 2020

12,876

1,430

14,306

by 30 September 2020

14,090

1,696

15,786

by 31 December 2020

16,566

2,201

18,767

by 31 March 2021

20,413

2,676

23,089

by 30 June 2021

23,939

3,054

26,993

by 30 September 2021

25,616

3,246

28,862

Quarterly information about number of information on tax arrangements (MDR-1) submitted to the Head of National Fiscal Administration:

Time period

Number of submitted MDR reports (MDR-1)

Initial MDR-1

Incl. cross-border MDR-1

Supplementations of MDR-1

Total MDR-1

by 31 March 2019

395

-

51

446

by 30 June 2019

1810

-

152

1962

by 30 September 2019

3213

-

233

3446

by 31 December 2019

4227

-

373

4600

by 31 March 2020

5281

-

625

5906

by 30 June 2020

5751

-

939

6690

by 30 September 2020

6215

130

1472

7364

by 31 December 2020

7665

1016

1600

9265

by 31 March 2021

8990

2166

2011

11,001

by 30 June 2021

9640

2443

2297

11,937

by 30 September 2021

10,197

2608

2465

12,662

Quarterly information about number of notifications on tax arrangements (MDR-2) submitted to the Head of National Fiscal Administration:

Time period

Number of submitted MDR reports (MDR-2)

Initial MDR-2

Supplementations of MDR-2

Total MDR-2

by 31 March 2019

152

3

155

by 30 June 2019

482

5

487

by 30 September 2019

774

7

781

by 31 December 2019

1038

8

1046

by 31 March 2020

1245

9

1254

by 30 June 2020

1367

9

1376

by 30 September 2020

1462

10

1472

by 31 December 2020

1680

12

1692

by 31 March 2021

1993

14

2007

by 30 June 2021

2097

16

2113

by 30 September 2021

2174

16

2190

Quarterly information about number of MDR-3 reports (on performing any actions in a tax arrangement in a given reporting period or deriving a tax advantage) submitted to the Head of National Fiscal Administration:

Time period

Number of submitted MDR reports (MDR-3)

Initial MDR-3

Supplementations of MDR-3

Total MDR-3

by 31 March 2019

83

18

101

by 30 June 2019

312

47

359

by 30 September 2019

670

105

775

by 31 December 2019

1049

209

1258

by 31 March 2020

2898

298

3196

by 30 June 2020

4418

436

4854

by 30 September 2020

4966

478

5444

by 31 December 2020

5609

525

6134

by 31 March 2021

7556

581

8137

by 30 June 2021

9769

660

10,429

by 30 September 2021

10,624

680

11,304

Quarterly information about number of submitted MDR-4 forms (on the marketable tax arrangements made available during the quarter) to the Head of National Fiscal Administration:

Time period

Number of submitted MDR reports (MDR-4)

Initial MDR-4

Supplementations of MDR-4

Total MDR-4

by 31 March 2019

0

0

0

by 30 June 2019

233

4

237

by 30 September 2019

492

18

510

by 31 December 2019

761

26

787

by 31 March 2020

1124

30

1154

by 30 June 2020

1340

46

1386

by 30 September 2020

1447

59

1506

by 31 December 2020

1612

64

1676

by 31 March 2021

1874

70

1944

by 30 June 2021

2433

81

2514

by 30 September 2021

2621

85

2706

Quarterly information about number of delivered TAN confirmation documents since 1 January 2019:

Time period

Valid tax arrangement numbers (TAN)

Including cross-border (since 01.07.2020)

Invalid TANs

Number of delivered TAN confirmation documents

by 31 March 2019

100

-

0

100

by 30 June 2019

265

-

0

265

by 30 September 2019

381

-

0

381

by 31 December 2019

897

-

0

891

by 31 March 2020

1010

-

0

1010

by 30 June 2020

1322

-

301

1623

by 30 September 2020

2216

77

301

2517

by 31 December 2020

3895

373

301

4196

by 31 March 2021

5659

1508

301

5960

by 30 June 2021

6666

1798

301

6967

by 30 September 2021

7363

1937

303

7666

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For additional information with respect to this Alert, please contact the following:

EY Doradztwo Podatkowe Krupa SP. K., Warsaw

Ernst & Young LLP (United States), Polish Tax Desk, New York