Since September 2019, the so-called "White list of VAT payers" has begun to operate. It will contain information about registration, cancellation of registration and VAT status of TAX Payer in Poland, as well as bank account numbers of entrepreneurs. Payments to the account other than those indicated on the "White List" will be sanctioned.
What is the VAT white list and what information will it contain?
The white list of taxpayers is an electronic list of entrepreneurs kept by the head of the National Tax Administration:
- in which the head of the tax inspection submits information about entrepreneurs already registered or excluded from the register as VAT taxpayers;
- information on registered VAT payers, including restored VAT payers.
The white list of taxpayers will mainly contain the bank account numbers of entrepreneurs to which contractors must make payments (these are the accounts indicated in the declaration / update NIP-8 or CEIDG).
The information scattered so far will be collected in a white list. The contractor will be able to search not only by NIP (tax number) of the contractor, but also by part of the name or organization name. Only billing accounts can be placed on the white list of taxpayers. This excludes the split payment mechanism for savings accounts.
If the taxpayer sends money to an account other than the one indicated on the white list, and the amount exceeds PLN 15 000, he will not be able to indicate this amount in the expenditure line, which reduces the tax base to calculate income tax CIT. Therefore, to avoid unpleasant consequences, you must check that the account of the contractor is on the white list for each SPM payment.
It is worth paying attention to whether the bank account was registered on the list on the day of the transfer. The decisive day is when the money will be transferred to the seller, not the day when the amount will be withdrawn from the buyer's account or credited to the seller's account.
There is an exception to the above rule. If the amount exceeds PLN 15,000, although the payment is made to a bank account not listed on the white list, the entrepreneur can add this in the company's expense and costs. Condition: the payer shall report this fact to the tax inspection (payment to another account, other than indicated on the white list) within three days of the bank transfer date corresponding to the seller of the product or service.
In addition to bank accounts, the VAT white list will contain the following information:
- business name or the name of the owner;
- The number by which the company was identified for tax purposes, if such a number has been assigned;
- REGON number, if issued;
- PESEL number, if any;
- Number in the National Court Register, if one has been assigned;
- Registered office address - in the case of a legal person who is not a natural person;
- Permanent business address or registration address, in the absence of a permanent business address - for the person conducting the business;
- Names of company members authorized to represent the company and their tax identification numbers or PESEL numbers;
- Names of proxies and their tax identification numbers or PESEL numbers;
- First and last name of the business partner and his tax identification number or PESEL number;
- Date of registration, refusal to register or de-registration and registration as a VAT payer;
- Legal basis for registration, refusal of registration or de-registration and registration as a VAT payer.
The list should be available:
- In the state bulletin of the Ministry of Finance,
- In the central register and information on economic activity.
When will the white list of VAT payers will be valid?
The information contained in the white list of VAT taxpayers and on the list itself entered into force on September 1, 2019. Sanctions for repayment of receivables to another account from the account listed on the white list will enter into force on January 1, 2020. Therefore, payments to other accounts not listed on leaves from September 1, 2019. to January 1, 2020 will not be punished.
It is worth noting that a responsible approach to the requirement of this procedure will protect you from unpleasant consequences. To keep abreast of any changes in tax laws, we recommend you to choose your accountant very carefully. We will be happy to help you with advice and if necessary we will support you in all matters!
From December 30, 2019, it is possible to avoid sanctions related to the payment of goods or services to an account not listed on the taxpayer white list. A person who has made such a mistake may submit the ZAW-NR form to the appropriate office within three days of the transfer to avoid a penalty. The Ministry of Finance also provides for the possibility of submitting an application online (https://www.podatki.gov.pl/zawiadomienie-zaw-nr/) if the applicant has a trusted profile. If the applicant is unable to submit the application in person at the office or electronically, his representative may do so (based on a general or specific power of attorney). Persons who only have UPL-1 will not be able to act as proxies in this case.