The deadline for ORD-U (information on contracts concluded with non-residents) is moved to end of 11th month following the end of tax year

The Finance Minister’s Decree of March 6, 2023 (Journal of Laws 2023, item 422) amended the the Finance Minister’s Decree of December 24, 2002- on tax information.

According to the new wording, the deadline for filing ORD-U has been extended to the end of the 11th month, counting from the end of that fiscal year. This change also applies to information filed for a tax year beginning after December 31, 2021.

Thus, taxpayers with a tax year equal to the calendar year who were supposed to file an ORD-U by the end of March 2023 can perform their obligation by the end of November 2023.

The change  applies also to taxpayers with a fiscal year other than the calendar year. For a tax year that began after December 31, 2021, taxpayers will file ORD-U information to the end of 11th month after the end of that tax year.

The introduced amendment is not a one-time extension of the deadline for filing the ORD-U.  The change is permanent. 

*****

If you are interested in the above information and its impact on your business, please contact:

or your advisor at MDDP.

.