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.

Piotr Zajac

Tax Partner | Accace Poland

Email : 

Phone : 

+48 79 209 00 57

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