Reporting of Mandatory Disclosure Rules

As of 1 January 2019, an obligation to report MDR tax schemes was introduced into the Tax Ordinance Act. Taxpayers who meet the conditions for recognising an activity as an arrangement being a tax scheme are obliged to inform the Head of the CITY about such events.

The legislator imposed an obligation on taxpayers to verify the events in the context of MDR which took place already in 2018. Tax schemes implemented after 26 June 2018 are subject to verification. (cross-border schemes) and after 1 November 2018. (national schemes).

Therefore, we offer our services concerning the obligation to report MDR tax schemes in the scope of:

  • verification of reporting obligations of cross-border tax schemes implemented after 25 June 2018,
  • verification of the reporting obligations of domestic tax schemes implemented after the 1 November 2018,
  • develop an internal procedure in accordance with the regulations of the Tax Ordinance Act,
  • preparation of guidelines concerning recognition and reporting of tax schemes,
  • support for filling in MDR forms, and
  • continued support for MDR obligations as a “promoter”.

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