In what cases is the exemption from submitting ORD-U for 2018

Under the law, by the end of 2018, pursuant to Article 82 §1a of the Tax Ordinance, taxpayers who were required to submit CIT / PIT (income tax forms) information were exempted from the additional obligation of completing the ORD-U form (form in which information on contracts concluded with non-residents is provided). We would like to remind you that this form relates to reporting on transactions with related entities (but within the meaning of the Regulation to Tax Ordinance, not transfer-pricing regulations!) or with non-residents having a branch, representative office or enterprise in Poland whose value exceeded accordingly EUR 300,000 or 5,000 Euro.

Having regard to the repeal of the abovementioned regulation, as well as changes in the scope of transfer prices in the form of the introduction of new TP-R forms from 2019 in a place of CIT / PIT TP, there is a doubt whether in 2018 the ORD-U form should have been submitted when the taxpayer was obliged to submit CIT / PIT TP? In their explanations of March 11, 2019, the Ministry of Finance stated that taxpayers obliged to submit a simplified report on CIT / TP or PIT / TP forms for 2018 are exempted from the obligation to submit information on contracts concluded with non-residents on the form for the same period ORD-U, because in 2018 Article 82 §1a was in force, and ORD-U applies to specific years.