On 30 June 2020, the Polish Ministry of Finance has published a regulation that provides for the deferral of reporting on cross-border arrangements (DAC6) provided by Council Directive (EU) 2020/876. The deferred deadlines for “re-submission” of MDR reports for cross-border tax arrangements (including those already reported under the existing MDR regime) where the first implementation step regarding the arrangement took place between 26 June 2018 and 30 June 2020 are extended as follows (i) For the promoter – 31 December 2020 (ii) For the relevant taxpayer (beneficiary) – 31 January 2021 (iii) For the service provider – 28 February 2021.
The Regulation entered into force as of the date of publication.
