MDR changes in Poland 2026: what companies must do before 1 October

From 1 October 2026, Poland’s Mandatory Disclosure Rules will generally cover only reportable cross-border arrangements. Domestic arrangements, VAT and excise matters, the MDR-2 form, the separate supporting-party role and the statutory internal-procedure requirement will be removed. Companies must still review transitional cases, reassign reporting responsibilities and retain effective controls because fiscal penal exposure remains significant.

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What changes under Poland’s MDR reform?

The amendments were introduced by the Act of 29 May 2026, published on 25 June 2026, with the principal MDR provisions taking effect on 1 October 2026.

The reform will:

• remove reporting of domestic arrangements;
• exclude VAT and excise arrangements from MDR;
• abolish MDR-2 and the separate supporting-party role;
• repeal the statutory internal MDR procedure;
• permit an authorised representative to sign MDR-3;
• introduce annual MDR-3 filing as the general rule;
• exclude MDR provisions from individual tax rulings.

Certain obligations with deadlines on or before 30 October 2026 may still be governed by the existing rules. Companies must analyse when an arrangement was made available, became ready for implementation or was first implemented.

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Which transactions may remain reportable?

A foreign participant alone does not make a transaction reportable. The arrangement must be cross-border and meet at least one statutory hallmark.

Transactions that may require assessment include:

• intra-group loans and cash pooling;
• cross-border restructurings;
• transfers of functions, assets, risks or intellectual property;
• payments to associated entities in preferential-tax jurisdictions;
• permanent-establishment arrangements;
• changes in tax residence;
• arrangements affecting information exchange or beneficial-owner identification.

The exclusion of VAT and excise from MDR does not affect VAT returns, JPK/SAF-T, KSeF or excise compliance.

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What happens to the supporting-party role?

The separate role will disappear, but entities performing supporting activities may qualify as promoters if they knew, or could reasonably have been expected to know, that they were involved in a reportable arrangement.

This may affect accounting firms, tax advisers, banks, law firms and shared service centres.

A service provider may request written confirmation that an arrangement is not reportable. Failure to provide the statement within seven days will trigger a statutory presumption that the promoter identified a reportable arrangement. The relevant activities may be suspended until the matter is clarified.

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When must the beneficiary file the report?

The beneficiary will generally report where:

• no promoter is involved;
• the promoter does not provide an NSP or proof of filing;
• a promoter protected by professional secrecy issues the required notification.

The filing period will generally be 30 days from the day following the earliest of:

• the arrangement being made available;
• the arrangement becoming ready for implementation;
• the first implementation step.

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What should companies do before 1 October?

A practical compliance review should cover:

1. mapping open and planned cross-border arrangements;
2. separating obligations under the old and new rules;
3. reassessing the roles of all participants;
4. updating engagement terms, checklists and escalation procedures;
5. integrating annual MDR-3 filing with the year-end close and tax-calculation process.

Although an internal procedure will no longer be mandatory, companies should retain an operational instruction defining responsibilities, deadlines, information flows and documentation standards.

For the most serious infringements, amended Article 80f of the Polish Fiscal Penal Code provides for a fine of up to 720 daily rates. Based on the 2026 minimum monthly wage of PLN 4,806, the theoretical maximum is PLN 46,137,600, although this is a statutory ceiling rather than an automatic penalty.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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