As of 1 October 2026, the MDR reporting obligation will be limited exclusively to cross-border arrangements.
A new act changing the scope of MDR
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 Act and certain other acts, published in the Journal of Laws on 25 June 2026, introduces a fundamental change to the scope of the MDR system as of 1 October 2026.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.
Poland's previously broader scope of the obligation
Until now, Poland implemented the DAC6 directive more broadly than required under EU law, also imposing a reporting obligation on domestic arrangements. As of 1 October 2026, this will change.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.
The new definition of a tax scheme
Under the new wording of Article 86a § 2(13) of the Tax Ordinance Act, a tax scheme may only be a cross-border arrangement - that is, an arrangement concerning more than one EU Member State, or an EU Member State and a third country.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.
What this means for domestic arrangements
As a result, purely domestic arrangements will no longer meet the definition of a tax scheme and will not be subject to the reporting obligation after that date. For cross-border arrangements meeting the general or specific hallmark, MDR obligations remain in force.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.
What to do before 1 October 2026
This change requires a review of internal lists of arrangements and reporting procedures before 1 October 2026.
It is already worth determining which of the previously reported arrangements are purely domestic in nature, and which remain cross-border and therefore still subject to the MDR reporting obligationHas 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. Contact our team to review your list of arrangements and MDR reporting procedures before 1 October 2026.
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