In principle the new rules implement DAC6 Directive, but additionally, they considerably extend DAC6 requirements.
This podcast is dedicated mainly for foreign entities and individuals with some Polish nexus (presence or transactions in Poland). It concentrates on the differences between the Polish MDR and DAC6 Directive as well as elaborates on the Polish MDR requirements levied on non-Polish intermediaries and beneficiaries.
Main attention was put to the 4 Polish domestic hallmarks not provided by DAC6. These hallmarks are definitely the most problematic ones both in terms of their interpretation as well as the identification of the role in the reporting.
"The wider implementation of DAC6 into the Polish tax system means that analysis of reporting obligations only based on DAC6 hallmark is not sufficient."
Partner, Tax & Legal, PwC