A list of VAT taxpayers including among others the bank account numbers indicated in the registration forms (so-called ‘white list of VAT taxpayers’) was published on the website of the Ministry of Finance.
As of January 1st 2020 payment of receivables from transactions exceeding value of PLN 15,000 made via transfer to bank account not included in the list:
- cannot be regarded as tax deductible cost,
- will result in joint liability for VAT obligations of the supplier in the amount equal to the VAT proportionally attributable to the transaction in question.
The above sanctions will not apply if the taxpayer notifies the head of the tax office competent for the seller about payment to the bank account other than the one indicated on the list within three days counting from the date of payment is ordered.
Until 31 December 2019, payments to the bank accounts not indicated in the list shall not be subject to the above mentioned sanctions. This is the time that we recommend to use for:
- verification of bank account numbers reported to the tax authorities and (if required) updating the information in question – as of January 1st the contractors may refuse or delate with payments in case the bank account number mentioned on the invoice is not included in the list published on the website of the Ministry of Finance
- developing procedures (including integrating the white list with company’s payment system) to allow efficient verification of contractor’s bank account numbers after 1st January 2020.