State of epidemic emergency cancellation and MDR deadlines

We would like to inform you that as of 1st of July 2023, the state of epidemic emergency related to SARS-CoV-2 virus infections on the territory of the Republic of Poland will be lifted.

We point out that the revocation of the epidemic emergency has important implications on the ground of reporting national tax schemes (MDR).

The decision to revoke the epidemic emergency will result in the enactment of the deadlines for reporting domestic tax schemes. Indeed, pursuant to Article 31y of the so-called Covid Law, the deadlines for reporting domestic tax schemes do not commence and those that have commenced are subject to suspension during the period from 31 March 2020 until the 30th day following the day on which the state of epidemic emergency and the state of epidemic emergency declared in connection with COVID-19 has been revoked.

In view of the above, the abolition of the epidemic emergency as of 1 July this year entails the notification of national tax schemes that have been established:

between 31 March 2020 and the date indicated in the aforementioned provision (these deadlines did not start to run),
before 31 March 2020 and for which the deadline for reporting them expired after 30 March 2020. (as the running of these deadlines was suspended).

Consequently, from the date on which the deadlines for reporting domestic tax schemes have been reactivated or start to run, promoters, facilitators and beneficiaries with an obligation to report a tax scheme will be obliged to report the tax scheme within the “standard” deadline resulting from the provisions of Chapter 11a of the provisions of the Act of 29 August 1997 – Tax Ordinance (Journal of Laws 2022, item 2651 as amended). Tax schemes arising after the lifting of the epidemic emergency should be reported within the “standard” deadlines provided for by the regulations of the Tax Ordinance.

We recommend that identification measures be taken immediately concerning the above-mentioned tax schemes. Failure to meet the deadlines provided for by the common law may have significant negative consequences for persons obliged to report a tax scheme.

Source: article prepared by our cooperation partner TaxAGroup

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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