On Friday, July 19, the Director of the National Tax Information (Dyrektor Krajowej Informacji Skarbowej) released the first-of-a-kind interpretation concerning the Mandatory Disclosure Rules (MDR).
The regulations on reporting tax schemes are highly complex, and even with existing tax explanations, significant doubts remain.
In Poland, taxpayers have been actively seeking interpretations due to unclear regulations since 2019. However, the Director of the National Tax Information has consistently refused to issue them. This is the first interpretation of its kind in history, and taxpayers have eagerly awaited its issuance for five years.
This publication suggests that the Director of the National Tax Information will now provide substantive positions on the regulations regarding tax schemes, no longer avoiding issuing interpretations.
