Until now, there were several lists of VAT taxpayers. These included lists of registered and unregistered taxpayers, as well as those struck off and reinstated to the register. As of September 1, 2019, all these lists have been replaced by one – the White List of VAT Payers. What is it, what is its purpose, what information does it contain, and what sanctions are imposed for transferring money to an unreported account?
What is the White List of VAT Payers, and what is its purpose?
The White List of VAT Payers is a new register that gathers data about individuals obligated to pay this tax. It enables companies to quickly and effectively verify contractors before making payments to their accounts. The White List allows checking whether a given contractor is registered as a VAT payer, confirming their bank account number, or understanding the legal basis for the decision to refuse registration of the contractor, removal, or restoration to the register. The White List is maintained by the head of the National Tax Administration (KAS). It can be found on the Ministry of Finance website and in CEiDG. To be on the list, you don’t need to do anything. You just have to be registered as a VAT payer, and the head of KAS retrieves all the information from available public registers. If the information is incorrect, you should apply to the head of KAS with a request for removal or correction. Information about a specific taxpayer on the list can be searched by providing their NIP (Tax Identification Number), REGON (National Official Business Register), company name, or bank account number. Only in the case of individuals registered with business activity in CEiDG, you need to enter the name and surname of such an entrepreneur into the search engine. You also need to specify the date for which the information should be searched. Then you receive a confirmation of the data for the searched contractor, which can be printed.
What information does the White List of VAT Payers contain?
The White List provides the following information about taxpayers:
- Entrepreneur’s surname or company name;
- Identification number (if assigned);
- Taxpayer status (registered as active, exempt, or not registered/de-registered, reinstated);
- REGON;
- KRS Number (primarily held by companies);
- Registered address;
- Names of individuals authorized to represent the company, partners in partnerships, and their NIPs (Tax Identification Numbers);
- Dates of registration, refusal, deregistration, reinstatement, and the legal basis for these actions;
- Bank account numbers or SKOK (Credit Union) accounts opened in connection with business activities, as indicated in the identification or update report and confirmed through STIR (the teleinformatics system of the clearing chamber, to which the account should be reported by the bank where it is held);
When may an account not appear on the list, and what are the consequences of transferring funds to an account outside the list?
Account numbers are published in the registry only for registered or reinstated taxpayers. There is no information on individuals or companies not subject to VAT on the list. If your corporate bank account changes, you must update it on the list, usually through CEiDG. If you are a VAT taxpayer and have a bank account but are not on the list, there could be three reasons for this. Firstly, you have an account but not a business one. You need to create and report a business account. The business account must also be reported to the Tax Office. If it’s not, you won’t appear on the list. There could also be a situation where your bank has not provided your account number to STIR. In that case, you need to promptly clarify this with the bank. It’s also important to note that starting from January 1, 2020, there are sanctions for making a transfer to an unregistered account on the white list. If you transfer more than 15,000 Polish zlotys to an unregistered account, you will face consequences. What are they? You won’t be able to classify the amount exceeding 15,000 Polish zlotys as a deductible expense, regardless of how you distribute this amount across transfers. Additionally, you will be jointly responsible with the contractor for any tax arrears if they do not pay the due VAT. You can be exempt from these sanctions if you inform the relevant tax office chief within 3 days of making the transfer.
Always remember to check each contractor on the list, as well as whether the account in the registry matches the one on the invoice. It’s also advisable to verify your own bank accounts on the list to avoid sanctions from your contractors.