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

From 1 October 2026, Poland’s Mandatory Disclosure Rules will generally apply only to reportable cross-border arrangements. Foreign investors and international groups will file fewer reports concerning domestic transactions, but will need stronger controls over financing structures, reorganisations and cross-border flows. Before the reform takes effect, companies should review open arrangements, participant roles and transitional obligations.

How will Poland’s MDR rules change?

The reform was introduced by the Act of 29 May 2026, published on 25 June 2026, with the main amendments taking effect on 1 October 2026.

The revised rules will remove:

• reporting of domestic arrangements;
• VAT and excise arrangements from the MDR framework;
• the separate supporting-party role;
• the MDR-2 form;
• the statutory internal MDR procedure.

MDR-3 will generally be filed once a year, by the end of the fourth month following the relevant tax or calendar year. It may also be signed by an authorised representative.

Companies should not automatically close all existing cases on 1 October. Obligations with deadlines falling on or before 30 October 2026 may still need to be completed under the existing legislation.

Which investments may remain reportable?

The presence of a foreign entity does not, by itself, make a transaction reportable. The arrangement must be cross-border and meet at least one statutory hallmark.

For companies investing in Poland, transactions that may require an MDR assessment include:

• intra-group loans and cash pooling;
• financing provided to Polish companies by foreign shareholders;
• cross-border restructurings and reorganisations;
• transfers of functions, assets or risks;
• transfers of intangible assets and intellectual property;
• payments to associated entities in preferential-tax jurisdictions;
• permanent-establishment structures and changes in tax residence.

Excluding VAT and excise from MDR does not affect other tax obligations connected with business in Poland, including VAT returns, JPK/SAF-T, KSeF and excise compliance.

Who will be responsible for reporting?

Although the separate supporting-party role will be abolished, some tax advisers, banks, law firms, accounting firms and shared service centres may qualify as promoters.

An entity carrying out supporting activities may request written confirmation that an arrangement is not reportable. Failure to provide the statement within seven days will trigger a statutory presumption that a reportable arrangement has been identified.

The beneficiary will generally need to file the 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 deadline will normally be 30 days from the earliest relevant event: the arrangement being made available, becoming ready for implementation or the first implementation step.

How should foreign investors prepare?

Businesses investing in Poland should:

1. map open and planned cross-border projects;
2. separate obligations governed by the old and new rules;
3. identify the reporting entity in each jurisdiction;
4. retain NSPs and evidence of reporting in another EU country;
5. align MDR analysis with transfer pricing, withholding tax and restructuring documentation;
6. establish an annual MDR-3 filing process.

The statutory procedure will no longer be compulsory, but removing all internal controls may increase compliance risk. Companies should retain an operational instruction defining responsibilities, deadlines, information flows and documentation requirements.

For the most serious breaches, amended Article 80f of the Polish Fiscal Penal Code provides for a fine of up to 720 daily rates. Based on the 2026 minimum wage of PLN 4,806, the theoretical maximum may reach PLN 46,137,600, although the actual penalty depends on the circumstances of the case.

Read the full article here: MDR changes in Poland 2026: what companies must do before 1 October.