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„Whitelist“ of VAT taxpayers in Poland | News Flash

June 12, 2019

On 12 April 2019 polish parliament passed a law introducing changes in tax provisions. The most important changes are concerned with establishing a new VAT taxpayer register, the so called “whitelist of VAT taxpayers”.

New taxpayer’s register

  • The new taxpayer’s register will be launched on 01.09.2019;
  • It will contain basic information about VAT taxpayers, including bank account details. The database will contain information about active VAT taxpayers and about unregistered, deleted, restored
    or released taxpayers;
  • The register forces to verify the contractor’s account disclosed in the register, in the case of transactions between entrepreneurs, if the value exceeds PLN 15 000;
  • The register shall be updated once a day,
    on each working day.

Changes in income tax

  • Making a payment to the account of the contractor, other than indicated in the register, will oblige the taxpayer to treat given cost as nondeductible for tax purposes;
  • The restrictions above on income tax will come into force on 01.01.2020;
  • Changes in income tax further concerns license fees payable abroad.

Sanctions

  • The sanction provisions will come into effect on 01.01.2020;
  • Making a payment of receivables to an account other than indicated in the register will result in the joint responsibility for VAT arrears of the contractor;
  • Avoiding sanctions will be possible in two ways: by making a payment in the split payment system or by notifying within
    3 days from the day of transfer, the proper tax authority about making a payment to an undisclosed account in the register.
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