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Extension of deadlines for CIT settlements and submission of the ORD-U form

According to prior announcements made by the Minister of Finance on extending the deadline for paying CIT and submitting the CIT-8 declaration, a regulation of the Minister of Finance from February 16, 2023, came into effect yesterday, regarding the extension of deadlines for fulfilling some obligations in the scope of corporate income tax (Journal of Laws 2023, pos. 530), which extended some reporting obligations.
Hanna Polańska
Tax Compliance Manager
Olga Kucewicz
Junior TAX Manager

The regulations indicate new deadlines for settling and paying tax:

  • CIT-8 – extended until June 30, 2023, for taxpayers with a calendar year, and with a year ending between December 1, 2022, and February 28, 2023.
  • CIT-8, CIT-E – extended until June 30, 2023 (regarding Estonian CIT).
  • CIT-ST – extended until June 30, 2023

Additionally, on March 21, 2023, the Regulation of the Minister of Finance from February 16, 2023, amending the Regulation on tax information (Journal of Laws 2023, item 422) came into force, thereby extending the deadline for submitting information to the tax authority on agreements concluded with non-residents (i.e., the ORD-U form) for the previous three months after the end of the tax year for which the form is submitted for up to eleven months. This concerns taxpayers whose tax year began on January 1, 2022.

Consequently, the deadline for submitting the ORD-U form is November 30, 2023.

Pursuant to the Act amending the Corporate Income Tax Act and certain other Acts from October 7, 2022 (Journal of Laws 2022.2180), the obligation to prepare the ORD-U form will not apply to entities obliged to prepare TPR-C information based on art. 23zf sec. 1 of the PIT Act and art. 11t sec. 1 of the CIT Act, unless they contain controlled transactions with entities from so-called tax havens, or with foreign establishments located in the territory or in a country applying harmful tax competition.

Unfortunately, the Minister of Finance did not decide to extend deadlines for settlements consistent with the following:

  • Financial statements.
  • IFT-2R information.
  • CBC-P notifications.

The deadline for submitting the aforementioned information is March 31, 2023.

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