Obligation to submit information on contracts concluded with non-residents for the tax year 2022, within the meaning of foreign exchange law, can still exist independently, regardless of the obligations to submit information about transfer prices for 2022.

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.


The entity submitting the TPR form, as a rule, is not obliged to submit ORD-U information for 2022. The exception is the case when the entity carried out transactions with the so-called paradise entities. In the case of such transactions, the entity is obliged to submit ORD-U information, despite submitting TPR information.

The deadline for submitting the ORD-U for 2022 has been extorted from
3 to 11 months from the end of the tax year. It has been equated to the deadline for reporting information on transfer prices, i.e. TPR.

author: Justyna Żbikowska