27 August 2019

White list of active VAT payers

Effective from September 1st, 2019, the so-called white list of active VAT payers will start to apply. The list will be a unified version of two lists, currently maintained by the Ministry of Finance, and will include, among others, the official account number of each VAT payer. This is important because, under the new provisions, the use of an incorrect account number carries the risk of severe sanctions.

The new, integrated list will allow entrepreneurs to more efficiently recognize the risks associated with unfair contractors, which – as intended by the legislators – should significantly reduce the risk of financial fraud related to the creation of financial carousels while tightening the tax system and strengthening revenues to the state budget.

The head of the National Revenue Administration will be responsible for keeping and updating the new list.
The list itself will be available in:

  • The Bulletin of Public Information on the website of the Ministry of Finance,
  • Central Registration and Information on Business.

From the taxpayer’s point of view, significant changes will concern the facilitation of access to the official bank account of each counterparty. To ensure that the information is consistent, the database will be updated daily (as a principle: only on business days). If necessary, the taxpayer will always be able to officially apply to the head of the National Revenue Administration to have the indicated information changed or removed.

In practice, finding the entity of interest to you will be possible through a tax identification number, or a part of the company name. In addition, the white list of active VAT taxpayers will enable verification of the most important information about the contractor, such as REGON and KRS numbers, contact details, names of partners, proxies, registration dates, refusal of registration or deletion from the register, as well as the date of re-registration as a VAT payer.

Sanctions (and how to avoid them)

Any payment made to an account other than officially registered in the new list will, unfortunately, involve the risk of serious sanctions. This applies only to transactions above PLN 15,000. In the event of a mistake, the buyer faces joint liability, i.e. liability for full VAT obligation together with the seller. Moreover, the invoice amount is also not included in the settlement of tax-deductible costs.

Fortunately, the legislator has foreseen a transition period between the implementation of the list and the enforcement of sanctions; in practice, penalties will only apply from January 1st, 2020.

The consequences related to mistakes can be avoided. If you happen to make a mistake, you should submit an official notice to the head of the Tax Office relevant to the invoice issuer within 3 days after making the payment.

The notice should contain the following information:

  • name and address of the registered office of the company
    (or name, surname, and address of the permanent office in the case of a natural person);
  • details of the invoice issuer indicated on the invoice;
  • bank account number to which the payment was made, and the amount paid to that account;
  • date of the transfer order.

The risk of sanctions is bypassed by entrepreneurs who will utilize a split payment method.

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ARPI Accounting is a part of ARPI Group, a Norwegian holding which started to operate in Poland in 2001.