White list of tax payers

As of 1 September 2019 a white list of VAT tax payers started to operate, that is a listing of the information about the VAT tax payers.

It contains the following information about the entrepreneurs?

• company name or first name and surname of the entrepreneur;
• number, with the help of which the entity has been identified for the needs of the tax, if such a number was assigned (NIP);
• entity’s status: 
– in respect of which registration has not been made or which was crossed out from the register as VAT tax payer,
– registered as an “active VAT tax payer” or “exempt VAT tax payer”, including the entity the registration of which has been restored;
• REGON identification number, if it has been assigned;
• PESEL number, if the entity holds one;
• number in the National Court Register, if it has been assigned;
• address of the seat – in the case of the entity not being a natural person;
• address of permanent place of conducting of the activity or place of residence, in the case of not having of a permanent place of the business running – in respect of a natural person;
• first names and surnames of the persons  sitting in the body authorised to represent the entity and their tax identification numbers or PESEL numbers;
• first names and surnames of the proxies and their tax identification numbers or PESEL numbers;
• first name and surname or company (name) of the partner and its tax identification number or PESEL number;
• date of registration, refusal to register or crossing out of the register or restoring of the registration as VAT tax payer;
• the legal basis for respectively the refusal to register, crossing out of the register and restoring of the registration as VAT tax payer;
• bank account numbers or the accounts in the cooperative savings-credit union, which a given company is a member of, opened in relation with the conducted business activity – indicated in the identification notification or the updating notification.

Checking of the contracting party on the white list may be carried out under the link:

https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka

Details of all the companies were transferred to the white list of tax payers automatically from the other registers (KRS and CEiDG). We request that you shall search for your company and check if all the details are correct, and if not, please inform us about the incorrect data. The most significant is the information about the current bank accounts.

Starting from 1 January 2020, if you pay your business partner the amount exceeding PLN 15 thousand to the bank account different than the one given on the list:

• you will not have the possibility of recognizing as tax deductible costs the amount in the part, in which the payment exceeds the amount of PLN 15 thousand. The number of transactions into which the payment arising from one invoice would be divided will not matter;
• you will bear the risk of joint and several liability with your contracting party for the tax arrears, if it will not pay the output VAT on the transaction.

The data of the tax payers will be updated once a day, on every working day. Therefore, we recommend to check the number of the bank account of your contracting party on the same day on which you plan to make the transfer.

If, within 3 days at the latest of making of a transfer to the incorrect bank account you will inform about it the Head of the Tax Office adequate for the seller, it will be possible to avoid the sanctions.

By 31 December 2019 the payments to the account other than the one given on the list, are not subject to sanctions.

Please bear in mind that it is you who are responsible for checking of the bank account of the contracting party to which you make the payment. We, as the office, are not able to check the bank accounts of the contracting parties with which you cooperate with and verify if a given payment was made to the correct bank account.