The “White List” of VAT Payers

November 22, 20210

Type: Legislation

Recent compliance developments in Poland illustrate the speed and variety of these changes. In September 2019, the Polish tax authorities made available an electronic database of taxpayers registered for VAT purposes in Poland (called a white list of VAT payers). In addition to general business information, the white list includes businesses’ bank accounts. When paying for certain goods or services, the purchaser is required to check whether the bank account of the supplier is included in the list. If you fail to check the account number and you transfer money to a different bank account, that may result in a joint responsibility for output VAT not settled by the supplier and the loss of any opportunity to recognize the expense as tax-deductible cost.

Effective date: September 2019 

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