As of 1 October 2026, MDR Reporting Obligations Will Be Limited to Cross-Border Arrangements Only
The Act of 29 May 2026 Amending the Tax Ordinance and Certain Other Acts, published in the Journal of Laws on 25 June 2026, introduces a fundamental change to the scope of Poland's MDR regime, effective 1 October 2026.
To date, Poland has implemented the DAC6 Directive more broadly than required under EU law, extending the reporting obligation to purely domestic arrangements as well. This will no longer be the case as of 1 October 2026.
Under the new wording of Article 86a § 2(13) of the Tax Ordinance, a tax scheme (schemat podatkowy) may only constitute a cross-border arrangement — that is, an arrangement concerning more than one EU Member State, or an EU Member State and a third country.
As a result, purely domestic arrangements will no longer meet the definition of a tax scheme and will fall outside the MDR reporting obligation after that date. For cross-border arrangements that satisfy a general or specific hallmark, MDR obligations remain fully in force.
This change calls for a review of internal registers of arrangements and reporting procedures ahead of the 1 October 2026 deadline.
Has your organization already identified which of its existing arrangements will lose their tax scheme status this autumn?
This is the right moment to review your existing arrangements before the deadline hits — not the week before. We can help you assess which items on your current MDR register will lose their tax scheme status under the new Article 86a § 2(13) of the Tax Ordinance, and update your internal reporting procedures accordingly. Get in touch to find out how this change affects your organization.
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