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

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EY Global

10 Dec 2021
Subject Tax Alert
Categories Corporate Tax
Jurisdictions Poland European Union

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

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

EY Doradztwo Podatkowe Krupa SP. K., Warsaw
  • Andrzej Broda
  • Kateryna Simonova
Ernst & Young LLP (United States), Polish Tax Desk, New York
  • Sylwia Migdal

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.