{"id":2751,"date":"2025-03-12T15:42:48","date_gmt":"2025-03-12T14:42:48","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2751"},"modified":"2025-04-25T07:28:07","modified_gmt":"2025-04-25T05:28:07","slug":"termin-zlozenia-mdr3-za-2024","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/03\/12\/termin-zlozenia-mdr3-za-2024\/","title":{"rendered":"Zbli\u017ca si\u0119 termin z\u0142o\u017cenia MDR-3 za 2024 rok"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/alert\/\" class=\"post-term\">Alert<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\"><strong>Zbli\u017ca si\u0119 termin z\u0142o\u017cenia MDR-3 za 2024 rok<\/strong><\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2025-03-12T15:42:48+01:00\">\n\t\t12 marca, 2025 3:42 pm\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/03\/beatriz-perez-moya-XN4T2PVUUgk-unsplash-scaled.jpg\" class=\"wp-image-2753 is-cropped\" width=\"2560\" height=\"1391\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/03\/beatriz-perez-moya-XN4T2PVUUgk-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/03\/beatriz-perez-moya-XN4T2PVUUgk-unsplash-768x417.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/03\/beatriz-perez-moya-XN4T2PVUUgk-unsplash-1280x695.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/03\/beatriz-perez-moya-XN4T2PVUUgk-unsplash-256x139.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/03\/beatriz-perez-moya-XN4T2PVUUgk-unsplash-1024x556.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/03\/beatriz-perez-moya-XN4T2PVUUgk-unsplash-1536x834.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/03\/beatriz-perez-moya-XN4T2PVUUgk-unsplash-2048x1113.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/03\/beatriz-perez-moya-XN4T2PVUUgk-unsplash-512x278.jpg 512w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#kto\" class=\"toc__link js-toc-link\">Podmioty zobowi\u0105zane do raportowania<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#termin\" class=\"toc__link js-toc-link\">Termin raportowania<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#zakres\" class=\"toc__link js-toc-link\">Zakres raportowania<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#co\" class=\"toc__link js-toc-link\">Co nale\u017cy zrobi\u0107?<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wsparcie\" class=\"toc__link js-toc-link\">Jak mo\u017cemy pom\u00f3c?<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead max-w-extra-wide\">Koniec marca to moment, w kt\u00f3rym nale\u017cy dopilnowa\u0107 wype\u0142nienia szeregu obowi\u0105zk\u00f3w zwi\u0105zanych z zamkni\u0119ciem roku podatkowego przez podatnik\u00f3w CIT. <\/p>\n\n\n\n<p id=\"wstep\" class=\"text is-style-lead max-w-extra-wide\">Jednym z takich obowi\u0105zk\u00f3w jest raportowanie przez podatnik\u00f3w schemat\u00f3w podatkowych w zakresie podatku dochodowego od os\u00f3b prawnych.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"kto\" class=\"heading h-24\"><strong>Podmioty zobowi\u0105zane do raportowania<\/strong><\/h2>\n\n\n\n<p>Zasadniczo <strong>wi\u0119kszo\u015b\u0107 obowi\u0105zk\u00f3w w zakresie&nbsp;przekazywania informacji o schematach podatkowych&nbsp;do Szefa KAS spoczywa na tzw. promotorach<\/strong>, a wi\u0119c podmiotach udost\u0119pniaj\u0105cych rozwi\u0105zania prawne spe\u0142niaj\u0105ce definicj\u0119 schematu podatkowego. <\/p>\n\n\n\n<p>Jednak <strong>obowi\u0105zek przekazania informacji MDR-3 spoczywa na wy\u0142\u0105cznie na tzw. korzystaj\u0105cych <\/strong>\u2013 czyli podmiotach, kt\u00f3re dokonywa\u0142y jakichkolwiek czynno\u015bci b\u0119d\u0105cych elementem schematu podatkowego lub uzyskiwa\u0142y wynikaj\u0105c\u0105 z niego korzy\u015b\u0107 podatkow\u0105. Mog\u0105 to by\u0107 zar\u00f3wno osoby fizyczne, prawne lub jednostki organizacyjne niemaj\u0105ce osobowo\u015bci prawnej.<\/p>\n\n\n\n<h2 id=\"termin\" class=\"heading h-24\"><strong>Termin raportowania<\/strong><\/h2>\n\n\n\n<p>W zakresie schemat\u00f3w podatkowych zwi\u0105zanych z podatkiem CIT termin na sk\u0142adanie MDR-3 up\u0142ywa wraz z terminem na z\u0142o\u017cenie deklaracji CIT za 2024 r., czyli 31 marca 2025 r. (o ile rok podatkowy zgodny jest z rokiem kalendarzowym).<\/p>\n\n\n\n<h2 id=\"zakres\" class=\"heading h-24\"><strong>Zakres raportowania<\/strong><\/h2>\n\n\n\n<p>Obowi\u0105zek z\u0142o\u017cenia MDR-3 we wskazanym terminie dotyczy zar\u00f3wno schemat\u00f3w transgranicznych, jak i schemat\u00f3w krajowych.<\/p>\n\n\n\n<p>Nale\u017cy pami\u0119ta\u0107, \u017ce obowi\u0105zek raportowania w przypadku schemat\u00f3w krajowych mo\u017ce wyst\u0105pi\u0107 po prostu w wyniku przekroczenia okre\u015blonych prog\u00f3w warto\u015bciowych przez transakcje podatnika. Przyk\u0142adowo, mo\u017ce to dotyczy\u0107 sytuacji, w kt\u00f3rej dochody (przychody) nierezydenta lub wyp\u0142ata dywidendy przekraczaj\u0105 kwot\u0119 25 mln z\u0142. W takim przypadku raportowanie b\u0119dzie wymagane, je\u017celi dany podmiot spe\u0142nia kryteria kwalifikowanego korzystaj\u0105cego.<\/p>\n\n\n\n<h2 id=\"co\" class=\"heading h-24\"><strong>Co nale\u017cy zrobi\u0107?<\/strong><\/h2>\n\n\n\n<p>Warto dokona\u0107 weryfikacji dzia\u0142a\u0144 podejmowanych na przestrzeni ostatniego roku, aby upewni\u0107 si\u0119, \u017ce wszystkie obowi\u0105zki zwi\u0105zane z raportowaniem MDR zosta\u0142y nale\u017cycie wype\u0142nione oraz zidentyfikowa\u0107 te, kt\u00f3rych termin realizacji przypada na koniec marca.<\/p>\n\n\n\n<p>Nale\u017cy mie\u0107 na uwadze, \u017ce&nbsp;niewywi\u0105zanie si\u0119 z obowi\u0105zk\u00f3w w&nbsp;zakresie MDR mo\u017ce skutkowa\u0107 na\u0142o\u017ceniem sankcji, w&nbsp;tym wysokich kar finansowych.&nbsp;<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"wsparcie\" class=\"heading h-24\"><strong>Jak mo\u017cemy pom\u00f3c?<\/strong><\/h2>\n\n\n\n<p>Z przyjemno\u015bci\u0105 wesprzemy Pa\u0144stwa w analizie zobowi\u0105za\u0144 dotycz\u0105cych raportowania MDR bazuj\u0105c na naszym do\u015bwiadczeniu oraz znajomo\u015bci praktyki rynkowej.<\/p>\n\n\n\n<p>W razie potrzeby przeprowadzimy Pa\u0144stwa przez ca\u0142y proces raportowania, wskazuj\u0105c wymagane obowi\u0105zki, gromadz\u0105c niezb\u0119dne dane oraz przygotowuj\u0105c i sk\u0142adaj\u0105c stosown\u0105 dokumentacj\u0119. Ch\u0119tnie pomo\u017cemy r\u00f3wnie\u017c w optymalizacji proces\u00f3w wewn\u0119trznych zwi\u0105zanych z raportowaniem schemat\u00f3w podatkowych, przygotowaniem niezb\u0119dnych procedur itp. <\/p>\n\n\n\n<p>Zapraszamy do kontaktu. Jeste\u015bmy po to, \u017ceby u\u0142atwia\u0107 prowadzenie Twojej dzia\u0142alno\u015bci.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"cta container\">\n<p id=\"\" class=\"cta__text text\">Zajmujemy si\u0119 obs\u0142ug\u0105 ksi\u0119gow\u0105 i podatkow\u0105 sp\u00f3\u0142ek nieruchomo\u015bciowych.<\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"fs-reporting\" class=\"cta__button button\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"button__text\">SPRAWD\u0179<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><span class=\"button__bg\"><\/span><\/a>\n<\/div>\n\n\n\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg\" class=\"cta__background image 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