Poland has brought forward the transposition date of the Council Directive (EU) 2018/822 (DAC6 Directive) into Polish legislation. The obligation of reporting tax arrangements has been in force since 1 January 2019 – this is 18 months earlier than the deadline of 1 July 2020 required by the DAC6 Directive. Moreover, the Polish MDR legislation is much wider in scope in comparison to the provisions laid down in the EU regulations.
Source: WTS
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