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Verifying MDR reporting obligations
A key element of proper tax risk management is determining whether a given arrangement falls under reporting obligations. MDR regulations are complex and often ambiguous, and incorrect classification may result in failure to meet statutory obligations leading to financial sanctions for persons responsible for reporting.
As part of our service, we conduct a detailed analysis of economic activities, planned transactions, and organisational structures in terms of their potential qualification as tax arrangements. We assess both the formal and substantive aspects of these arrangements, including the fulfilment of the so-called hallmarks. In doing so, we consider the nature of the client’s business operations, as well as applicable domestic regulations and EU law.
We evaluate whether a given transaction or structure is subject to MDR reporting requirements.
Our services include, among others:
- analysing events to determine whether they meet the tax arrangement criteria,
- classifying arrangements as domestic or cross-border,
- determining and assessing of the role of individual participants in the arrangement (promoter, intermediary, user) with respect to allocating reporting obligations and the possibility of applying exemptions or transferring the obligation to another entity,
- assessing deadlines and the scope of reporting obligations.
Tomasz Jankowski
A tax advisor specializing in transfer pricing and corporate income tax. Author of numerous tax commentaries and opinions published in industry publications and expert websites.