White list of VAT payers – how to update the database

The white list of bank accounts has only been in operation since September 1^st, 2019, but has already confused Polish entrepreneurs. Issues related to both bank accounts included and those that do not qualify are still unclear.

As a reminder: on the so-called white list of active VAT payers, we can find the bank accounts or SKOK accounts, which are related to the taxpayer’s business activity, as they were provided while establishing a company in a Tax Office or via CEIDG register. The database of account numbers with the entrepreneurs assigned to them was obtained from the Ministry of Finance’s resources. Nevertheless, it may happen that the correct and active account number is missing from the list. This is important because using accounts outside the list may involve sanctions.

Penalties not effective until January 1^st, 2020

All VAT payers should remember that penalties for using unlisted account will not become effective until January 1st, 2020. Entrepreneurs have the last quarter of 2019 to prepare for the new obligation, which will be a verification of the contractor’s account number before every outgoing bank transfer (for services regarding tax-deductible costs).

White list of bank accounts – reporting errors

It is highly recommended to use the remaining time to verify your account number on the list. Any errors or requests for updates should be reported to the Tax Office. The request can be made using:

• the NIP-8 form (for companies registered in the National Court Register),
• the NIP-2 form (for civil law partnerships),
• the NIP-7 form (for natural persons, business activities not subject to CEIDG),
• the application on the CEIDG website.

Also, the Ministry of Finance has provided a special e-mail address for questions regarding the white list: wykazpodatnikow@mf.gov.pl. Moreover, if the entrepreneur is not certain what kind of bank account he has registered, he should address inquiries directly to the bank where the account was opened.