Poland: Extended deadline for submitting ORD-U reports
Deadline for submitting reports on contracts entered into with non-residents is extended
Deadline for submitting reports on contracts entered into with non-residents is extended
The Minister of Finance issued a decree (dated 15 February 2023, and published in the Polish Journal of Laws on 6 March 2023) extending the deadline for submitting to tax authorities reports on contracts entered into with non-residents (ORD-U) from three to eleven months.
The extended deadline relates to ORD-U reports submitted for tax years beginning after 31 December 2021. The extension becomes effective 14 days after promulgation (i.e., on 21 March 2023).
Read a March 2023 report prepared by the KPMG member firm in Poland
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.