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.
- 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.
Should you have any questions or doubts, Accace tax team will be happy to help.