Poland refreshes MDR jurisdiction list after EU removes Viet Nam

Five jurisdictions remain on the supplementary list

Monitor Polski item 1080 contains an announcement made on 23 October. Its annex identifies American Samoa, Guam, Palau, Russia and the Turks and Caicos Islands as EU-listed non-cooperative jurisdictions not already covered by Poland’s separate personal- and corporate-income-tax harmful-competition lists. It records 16 October 2026 as the revised EU list’s publication date.^[1]

The list feeds a specific cross-border hallmark

The update affects Poland’s mandatory disclosure rules rather than imposing a tax rate or prohibiting transactions. Tax Ordinance Article 86a(2)(15)(b) treats as a specific hallmark an arrangement involving a deductible cross-border payment between associated parties where the recipient is resident, registered or managed in a jurisdiction covered by the domestic harmful-competition rules or the EU non-cooperative list published under Article 86a(8).^[2]

The announcement supplies the EU-listed jurisdictions not already captured by the domestic lists. Groups should screen arrangements involving Polish taxpayers and related-party deductible payments to recipients in the five locations, but a listed jurisdiction alone does not establish that every payment is reportable: the arrangement and cross-border-payment conditions still need to be tested.^[1][2]

Viet Nam is omitted

The previous supplementary list, published in March 2026, also included Viet Nam. Its omission follows Viet Nam’s removal from the EU non-cooperative list. Groups should reassess new arrangements involving Vietnamese recipients where EU-list status was the only potential hallmark, while preserving analysis of any other hallmark or domestic-list rule.^[3][4]

Thirty-day triggers remain fact dependent

Where an arrangement is reportable, Article 86b generally gives the promoter 30 days from the earliest relevant availability, implementation-readiness, first implementation step or specified assistance event. Article 86c places a corresponding 30-day duty on the user in stated cases. The announcement creates no standalone calendar deadline, so MNE teams should refresh screening data, identify relevant Polish arrangements, document deductibility and association, and confirm who holds the reporting obligation.^[1][2]