VAT Compliance White list of VAT taxpayers – an effective tool to verify contractors

What is a white list?

A white list is a list of entities:

• registered,

• nicht registriert,

• unregistered,

• and deleted and reinstated in the VAT register.

The list is maintained by the head of the National Tax Administration (KAS) in electronic form at this address: https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka and helps to quickly and effectively:

• verify the status of contractors,

• check the grounds for refusal to register them,

• verify the basis for deleting them from the register.

What data can be found on the White List?

The register contains the following data:

• company (name) or first and last name;

• tax identification number (NIP), if granted;

• status of the entity;

• REGON number, if granted;

• KRS number, if granted;

• registered office address – in the case of an entity which is not a natural person;

• address of the habitual place of business or the address of the habitual residence, if not the habitual place of business – in the case of a natural person;

• forenames and surnames of the members of the body authorised to represent the entity and their NIP numbers;

• full names of the proxies and their NIP numbers;

• name and surname or business name of the shareholder and their NIP number;

• dates of registration, refusal of registration or removal from the register, and reinstatement of registration as a VAT payer;

• legal grounds for refusal of registration, removal from the register, and reinstatement of registration as a VAT payer, respectively;

• bank account numbers.

Checking the White List before making a payment will prevent unpleasant consequences

It should be important for any entity that is a purchaser to check the bank accounts of a counterparty on the White List.

This is because, as of 1 January 2020, sanctions have been introduced for payments in respect of transactions exceeding 15.000 PLN to a counterparty account that is not on the available list. In the event of payment to such an account, the taxpayer

• loses the possibility to include the amount paid as a deductible expense,

• runs the risk of being liable with his counterparty for any tax arrears incurred if he fails to pay the tax due on the transaction.

A gateway for the unwary

Fortunately, the legislator has provided for the possibility of notifying the tax office that a payment has been made to the wrong bank account. In order to avoid the consequences of such a payment, the VAT taxpayer or his proxy shall, within seven days from the date on which the transfer was made, file an appropriate notice through the ZAW-NR form.

Why is it important to keep your hand on the pulse?

Ongoing monitoring of the whitelist is a guarantee of due diligence in business transactions. However, if you happen to make a payment to a bank account that is not declared on the list, we encourage you to contact our VAT department, who will answer all your questions and help you prepare the relevant documents for the Tax Office.