Part H of ORD-IN: cross-border elements and exceptions

This guide covers only Part H of ORD-IN. It does not determine tax residence, the existence of a foreign permanent establishment, the place of taxation or the effects of a particular transaction.

When to complete Part H

According to the official ORD-IN instructions, you must complete Part H if the facts or future event described in the application involve cross-border effects — outside the territory of the Republic of Poland — subject to the exceptions below. The instructions refer in particular to transactions, sets of transactions or other events involving foreign entities.

You do not need to complete Part H if:

• the application concerns exclusively an individual matter of a natural person; or
• the application concerns excise duty or value added tax (VAT).

Do not replace these conditions with the shortcut “a foreign client means Part H is mandatory”. Nor should you infer such an obligation solely from foreign citizenship. The reference points are the cross-border effects described in the application and the stated exceptions, not merely the presence of a foreign element. This guide does not determine whether the exception concerning an individual matter of a natural person applies to a particular application.

How to allocate information within Part H

The guidance below applies when you complete Part H under the condition above and subject to the exceptions. The instructions allocate information as follows:

• H.1 — natural persons. If cross-border elements are present in the facts or anticipated in the future event, specify the countries or territories where the natural person resides.
• H.2 — legal persons and organisational units without legal personality. Provide information identifying the legal person or organisational unit.
• H.3/H.4 — countries or territories. Specify the countries or territories of the registered office, management or location of the foreign permanent establishment, or the countries or territories where cross-border effects have occurred or may occur.

Do not treat this list as instructions for determining residence, the existence of a permanent establishment or the effects of a transaction. This section deals solely with where to enter the information specified in the instructions.

When the information does not fit in the fields

If the volume of information prevents you from describing it in the individual fields of Part H of ORD-IN, the instructions require you to describe it in an ORD-IN/A attachment. This is a conditional instruction: it applies to information that does not fit in the relevant fields of Part H.

Optional organisational checklist

Before entering the information, you may prepare working notes to:

• organise the participants by entity type;
• note the countries or territories alongside the participants and what each item of information concerns;
• assign the prepared information to H.1, H.2 or H.3/H.4;
• check whether the description of the information fits in the relevant fields.

This is only an organisational recommendation, not an additional form requirement. It is not intended to determine whether completing Part H is mandatory in a particular case or whether an exception applies.