Poland - White list of VAT taxpayers
Starting September 1, Poland will publish online a new database of VAT registered businesses. It is a list of VAT taxpayers, which contains several important information about entities conducting business activity in Poland. The list will include, among others, bank account numbers of VAT taxpayers.
When a buyer makes a payment larger than PLN 15,000 to a supplier who is not on the list, the buyer's can no longer deduct the expenses for income tax purposes. Payments made to accounts not included in the lists, the buyer will result in joint liability for the VAT obligations - up to the VAT amount of the underlying transaction - of the supplier. The sanctions will become effective as of January 1, 2020.
The single list contains the following information:
- • Entities which were not registered for VAT purposes (or were de-registered)
- • Entities registered as the VAT taxpayers (i.e., data on active and exempt VAT taxpayers), including entities whose registration as VAT taxpayers has been restored.
- • Bank accounts numbers indicated in the tax identification or update notifications.
- • The list can be maintained and updated daily.
For a company running SAP, we have developed an SAP add-on where the relevant data can be checked automatically.