As a rule, the deadline for fulfilling the obligation to submit information on the tax scheme is 30 days. This period is counted from the day following the date of making available, preparation for implementation or from the date of the first implementation step (depending on which event is the first).
However, in accordance with the tax clarifications of 31 January 2019 on information on tax schemes, in case of proper performance of delayed information obligations with respect to tax scheme reporting, in the period from 1 March 2019 to 30 April 2019, such delays are treated by the legislator as the minor cases.
It should be explained that within the meaning of the Criminal Fiscal Code, a minor accident is a prohibited act as a fiscal offence which in a specific case, due to its specific circumstances – both objective and subjective – contains a low degree of social harmfulness of the act, in particular when the public-law receivable depleted or exposed to depletion does not exceed the statutory threshold, and the manner and circumstances of committing the prohibited act do not indicate gross disregard by the perpetrator of the financial order or prudential rules required in given circumstances, or the perpetrator of the prohibited act, whose object does not exceed the amount of small value, does so for reasons deserving of consideration.
In the definition of a “minor accident”, the legislator refers, among others, to the “statutory threshold”. However, in the case of reporting tax schemes, the fact that the statutory threshold is not exceeded is not a circumstance which, if it occurs, will make it possible to conclude that a given prohibited act constitutes a minor accident. The key factor in the legislator’s classification of the proper performance of delayed reporting obligations as a case of lesser importance is the occurrence of objective and subjective circumstances which realistically determine that the degree of social harmfulness of the act is low.
The sanction provided for by the legislator for the proper performance of delayed information obligations is a fine for a fiscal offence. If tax schemes are reported after 30 April 2019, the infringement will be classified as a fiscal offence.
The fine may range from one tenth to twenty times the minimum wage.
According to the minimum remuneration of PLN 2250 in 2019, the fine may range from PLN 225 to PLN 45,000.
It should be stressed that an entity which complies with the MDR tax clarifications will be entitled to protection pursuant to Article 14n §4 of the Tax Ordinance Act.
 Regulation of the Council of Ministers of 11 September 2018 on the minimum remuneration for work and the minimum hourly rate in 2019.