Aleksandra Majnusz

Steuerberaterin (Polen)
Senior Associate
Phone: + 48 32 330 12 27

Biała lista - VAT

A whitelist of VAT-registered taxpayers is going to be published on 1 September 2019. One list instead of three existing registers is supposed to simply the search and check of business partners. The changes are made to help everyone exercise due care and minimise the risk of unaware involvement in a VAT carousel fraud.

What data will be available?

The whitelist will include VAT-registered taxpayers, including those whose registration has been restored, those removed from the register or which have been refused registration. The list will include a great deal of details about enterprises:

  • business name or name and surname
  • tax identification number NIP, statistical number REGON, Polish personal identification number PESEL (if available)
  • National Court Register number (if any)
  • address of the registered office or fixed establishment or correspondence address
  • details of individuals – members of the body authorised to represent the entity
  • date of registration, refusal of registration or removal and restoration of registration for VAT
  • legal basis for the registration, refusal of registration or removal from the list of VAT-registered taxpayers
  • numbers of checking accounts specified in the registration or updated registration form

The whitelist will include a full history of the taxpayer going back five years so that you can check your business partner's status at any time within that period.

All VAT-registered taxpayers will have the right to request rectification or erasure of their data on the whitelist. The request must be explained.

Additional duties and sanctions

In addition to the obligation to check the business partner and his VAT registration status for the purposes of deducting input VAT, the amended statute introduces new obligations to the CIT and PIT Acts.

Starting from 1 January 2020 taxpayers who make transactions the single value of which exceeds PLN 15,000 or the equivalent amount, regardless of the number of payments, will be obliged to make payments to the payee's bank account shown on the whitelist.

A part of the payment which is not made from a bank account or is transferred to an account other than shown on the list kept by the Head of National Tax Administration on the transfer date will be non-deductible.

Moreover, an enterprise which pays for an invoice to a bank account which is not on the whitelist will be jointly and severally liable for the business partner’s VAT arrears in proportion attributable to its supply of goods of services.

How to avoid sanctions?

You can protect yourself from adverse consequences by using the split payment mechanism.

If you make an ordinary bank transfer to an account other than whitelisted, you will still have the right to deduct if you submit a relevant notification to the head of the tax office competent for the invoice issuer within 3 days of the transfer instruction.

The upcoming changes will impose additional obligations on both the supplier and the buyer. Enterprises will have to make sure that the information on the list is correct and check the data disclosed there, especially the bank account number. This will help them to avoid sanctions and loss of business partners’ trust.

The obligation to transfer money only to the whitelisted bank accounts will require an internal procedure to be followed before each transfer. The postponement of additional sanctions until 1 January 2020 will let you get acquainted with the new list and develop tools and procedures to ensure your tax security.

Please contact us if you need support or additional information about the whitelist and the resultant business partner verification contact us in Rodl&Partner officess in Gdansk, Gliwice, Cracow, Poznan, Warsaw and Wroclaw.

Aleksandra Majnusz