On 1st September 2019, the so-called Polish White List, a huge online register in Poland, came into effect. It’s a list of active VAT payers who are registered in Poland. The White List also includes bank account numbers and credit unions that were reported to the tax office.
Last Updated on 29 October 2019
What is the White List?
Briefly speaking, it’s a register that contains active VAT payers who are registered in Poland. It’s run by the head of National Tax Administration and shall support the verification of VAT numbers.
The white list allows the verification of the current status of a contractor (Active VAT payer? Deregisted? etc.) and it also includes bank account numbers and credit unions that were reported to the tax office.
What has changed?
When selling B2B to a Polish company that can be found on the white list, it’s necessary to use the bank account that is mentioned on this list as well – not another one.
Note: This does only apply for transactions above 15,000 PLN.
If making a transaction worth more than 15.000 PLN to another account in Poland that is not on the white list will not be able to include expenses as tax deductible costs and will be jointly and severally liable with the seller for unsettled VAT on this transaction.
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What to do now?
The authorities have given 4 months to adapt to these changes. On 1 January 2020, this period will be over and taxpayers might face sanctions if they don’t notify the respective tax authorities about making an transactions to a non-white-listed bank account.