Extension of the time limit for filing the ORD-U information

Regulation of the Minister of Finance which extends the time limit for filing the information about contracts concluded with non-residents (ORD-U form) was published in the Journal of Laws of 6 March 2023. According to the new rules, the ORD-U information should be filed within 11 months of the end of the tax year.

The longer time limit applies to ORD-U information filed for the tax year starting after 31 December 2021. Consequently, for taxpayers whose tax year overlaps with the calendar year, the time limit for filing the ORD-U form does not lapse at the end of March 2023, but at the end of November 2023.

As a result of the amendment, the deadline for filing the ORD-U form and the transfer pricing information (TPR) overlap. It is important because starting from 1 January 2022, entities which file TPR forms are not obliged to file ORD-U forms. However, the exemption does not apply to entities which engage in transactions (whether controlled or not) with tax heavens.

You are welcome to contact us if you are interested in the above topic.


Aleksandra Kalinowska Partner, Warsaw

E: aleksandra.kalinowska@pl.Andersen.com
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M: +48 724 440 693

Elżbieta Lis Partner, Katowice

E: elzbieta.lis@pl.Andersen.com
T: +48 32 731 68 58
M: +48 664 948 038

Anna Hleb-Koszańska Director, Warsaw

E: anna.hleb-koszanska@pl.Andersen.com
T: +48 22 690 08 88