Until the epidemic emergency or the state of the epidemic declared in connection with COVID-19 is called off, but no later than June 30, 2020, the deadlines related to the reporting of the tax schemes have been deferred. This means that the deadlines for submitting the information to the Head of the National Revenue Administration (KAS) by the promoter, beneficiary and intermediary do not start and those started are suspended.
This applies in particular to the deadlines for reporting a the tax scheme (MDR-1), information by the beneficiary of the tax scheme (MDR-3) and quarterly information on the availability of a marketable arrangement (MDR-4) as well as the notice to the Promoter/the Beneficiary about the tax scheme (MDR-2).
These rules apply to both cross-border and non-cross-border tax schemes (so-called domestic tax schemes).
