Tax information obligations – upcoming deadlines

15 March 2021
by Monika Bartosiewicz, Maria Wośkowiak

Flat corporate income tax (IFT-2R form) 

31 March 2021 is the deadline for filing your flat corporate income tax return (IFT-2R).

The obligation to file the return applies to legal persons, organisational units without legal personality and sole proprietors whose tax year in which payments were made ended on 31 December 2020.

From 1 January 2021, the return should be filed with the tax office in Lublin.

At the same time, entities whose tax year in which payments were made ended before 31 December 2020 should file their returns with a specialised tax office (§ 6(1) of the regulation on the competence of tax authorities in its wording valid until 31 December 2020).

Information about contracts with non-residents (ORD-U form)

31 March 2021 is the deadline for legal persons, organisational units without legal personality and sole proprietors to prepare and submit information on contracts with non-residents (ORD-U) in the given tax year.

The ORD-U information return should disclose contracts signed in the tax year with the same non-resident if the total receivables or liabilities under those contracts exceed the equivalent of 300,000 euro.

The ORD-U information return also has to be submitted if a non-resident contracting party has an enterprise, a branch office or a representative office in Poland. In such a case, it should include information about contracts resulting in a single value of receivables or liabilities exceeding the equivalent of 5000 euro.

The information return should be filed with the head of the tax office having jurisdiction over permanent address of the entity preparing the same, within three months of the tax year end.

CBC Reporting

According to the Act on Exchange of Tax Information with Other Countries, the CBC-P notification should be filed within 3 months of the end of the reporting financial year of the group. This means that the deadline for filing the CBC-P notification by entities of large multinational groups also expires on 31 March 2021.

The CBC-P notification and the CBC-R report should be filed only in electronic form via the e-Deklaracje system.

At the same time, work is underway to extend the deadline for filing the CIT-8 return for 2020 and paying tax – from 31 March 2021 to 30 June 2021.