We would like to remind you that 31 March is also the deadline for submission of information on agreements concluded with non-residents (ORD-U) for taxpayers whose financial year coincides with the calendar year.

The obligation to prepare and submit information without a summons by a tax authority on agreements concluded with non-residents within the meaning of the foreign exchange law imposes on

(a) legal persons,

  1. b) organisational units without legal personality and
  2. c) natural persons conducting business activity

Article 82 § 1 of the Tax Ordinance.

The obligation to submit an ORD-U occurs in the event of concluding a contract with a non-resident in a situation in which:

(a) there are direct or indirect links between the parties to the agreement, where the share is at least 5%, and the sum of receivables or liabilities arising from agreements concluded in the tax year with the same non-resident exceeds EUR 300,000;

  1. b) the non-resident who is a party to the agreement has in the territory of the Republic of Poland an enterprise, a branch or a representative office within the meaning of separate regulations, and the single value of receivables or liabilities exceeded the equivalent of EUR 5,000.

At the same time, special attention should be paid to a different threshold of capital ties in comparison with the transfer pricing regulations. In the ORD-U regulations, the threshold is 5%, whereas the transfer pricing regulations indicate 25%.

Please note that the obligation to file the form exists independent of the transfer pricing information filing obligations (TPR-C) for 2020.

The form can be found at the following link:


ORD-U should be sent electronically to the tax office competent for the seat (place of management) of the obliged entity.


Author: Beata Rawa – Transfer Pricing Manager