Obligation to submit information on contracts concluded with non-residents for the tax year 2021, within the meaning of foreign exchange law, can still exist independently, regardless of the obligations to submit information about transfer prices for 2021.

The obligation within the scope of the ORD-U is imposed on:

  • legal entities;
  • organizational units without legal personality;
  • natural persons conducting business activities.

The obligation to submit ORD-U information applies to contracts (also in oral form):

  • concluded with personal-related or capital-related non-residents, where the share is at least 5%. Agreements which were concluded in the tax year with the same non-resident are taken into account and the sum of receivables or sum of liabilities resulting from these contracts exceeded the equivalent of EUR 300,000;


  • concluded with non-residents having on the territory of the Republic of Poland an enterprise, branch or representative office within the meaning of separate provisions, if the one-off value of receivables or liabilities exceeded the equivalent of EUR 5,000.

The information to be reported is as follows:

  • identification data (of non-resident) of the contracting party – information for each non-resident is prepared separately;
  • data on concluded contracts: the value of the subject of the contracts – total and enumerating the value of intangible services.

Information on agreements concluded with non-residents:

  • is prepared for a given tax year and sent to the head of the tax office competent for the address of the registered office or place of residence of the entity preparing the information;
  • shall be submitted in an electronic form, without a call from a tax authority.

Simplification introduced by legislation effective January 1, 2022.:

  • in the case of an entity obliged to prepare transfer pricing information (TPR), the entity will be exempt from the obligation to prepare and submit information on agreements concluded with non-residents within the meaning of the foreign exchange law (Form ORD-U). The exemption will apply to ORD-U information filed after December 31, 2021;
  • the exemption from the obligation to draw up and submit the ORD-U does not apply to taxpayers and companies which are not legal entities, performing a controlled transaction or a transaction other than a controlled transaction with an entity from the so-called tax havens.

The deadline for submitting ORD-U is 3 months from the end of the tax year.