Significant changes to the tax scheme reporting rules took effect on 1 October 2026. The Polish legislator decided to substantially reduce the scope of reporting obligations and bring the Polish regulations closer to the standard established by the EU DAC6 Directive. For businesses, the most tangible change will be the complete abolition of the obligation to report domestic tax schemes.
For many entities, this will put an end to time-consuming analyses and reviews of events examined solely from a tax scheme reporting perspective. However, the reporting system will not be abolished altogether. Obligations relating to cross-border tax schemes will remain in place.
End of domestic tax scheme reporting
The key change is that, from 1 October 2026, only cross-border tax schemes will be reportable. The obligation to identify and report domestic tax schemes, which has generated the greatest controversy among businesses and tax advisers since the reporting regime was introduced, will therefore be abolished.
In practice, most businesses operating exclusively on the domestic market will no longer need to review their activities for tax scheme reporting purposes. Transactions and structures involving a foreign element will, however, still need to be assessed.
VAT and excise duty outside the tax scheme reporting regime
The amendment also expressly states that the tax scheme reporting rules do not apply to arrangements concerning value added tax (VAT) or excise duty. This is a significant change for many entities.
Abolition of the supporting party role
Another simplification is the removal of the existing supporting party role. Until now, the tax scheme reporting rules distinguished between three principal roles: the promoter, the beneficiary and the supporting party. From October 2026, the supporting party will cease to exist as a separate category. Some of its obligations will be incorporated into the definition of a promoter.
The change is intended to simplify the identification of entities responsible for meeting reporting obligations and reduce the number of interpretative disputes.
Simplification of tax scheme reporting forms
There is also good news for taxpayers in relation to reporting formalities.
From 1 October 2026:
- the MDR-2 form will be abolished entirely,
- the MDR-3 form will be filed once a year,
- the MDR-3 form may be signed by an authorised representative,
- an estimated value of the tax benefit may be reported where the exact amount cannot be determined.
End of the mandatory internal tax scheme procedure
From October 2026, the obligation to maintain an internal tax scheme procedure will also be abolished. The provisions imposing penalties for failure to maintain such a procedure will be repealed as well.
Many organisations will therefore be able to discontinue extensive internal procedures maintained solely for tax scheme reporting purposes. This does not mean, however, that internal rules for identifying tax risks should be abandoned altogether. Internationally active businesses should still have mechanisms in place to identify potential cross-border tax schemes.
No individual tax rulings on tax scheme reporting
The amendment also excludes the possibility of obtaining individual tax rulings concerning the tax scheme reporting rules. Applications submitted before the new regulations take effect will be considered under the existing rules.
What should businesses keep in mind after the changes?
Despite the broad scope of deregulation, the transitional provisions should not be overlooked.
The abolition of domestic tax scheme reporting will not automatically extinguish obligations that arose before 1 October 2026. If a reporting obligation arose before that date, it must be completed under the existing rules. Historical documentation must also be retained.
In practice, many entities will continue for some time to finalise reports concerning events that occurred before the new regulations entered into force.
Businesses should use the current period to put their tax scheme reporting obligations in order. In particular, they should:
- verify whether all reports required to date have been filed correctly,
- review any outstanding matters concerning domestic tax schemes,
- assess whether internal tax scheme procedures still need to be maintained,
- adapt internal processes to the new rules,
- review cross-border transactions in light of the obligations that will remain after 1 October 2026.
Tax schemes: key takeaway
The changes taking effect on 1 October 2026 represent one of the most significant simplifications of the Polish tax system in recent years. The abolition of domestic tax scheme reporting and the mandatory internal procedure, together with the removal of the MDR-2 form and the simplification of MDR-3 reporting, will substantially reduce the administrative burden on businesses.
This does not, however, mark the end of tax scheme reporting. Obligations relating to cross-border tax schemes will remain in force, so internationally active businesses should continue to exercise due care and monitor their tax arrangements appropriately.