White List of VAT payers – obligation to verify the contractor

On September the 1st, 2019, a list of information on VAT taxable persons began to operate, which is a tool designed to help companies effectively and quickly verify their potential contractors. This list replaced the existing lists of VAT taxable persons – registered and unregistered, as well as deleted and restored to the said register.

What were the obligations of the taxpayer

If the contractor transfers money to an account other than the one indicated on the list, the amounts exceed 15,000 PLN. PLN will not be charged to tax deductible costs. That is why, in order to avoid unpleasant consequences, it will be necessary to check that the account of the contractor is on the white list with each payment.

What the White List of VAT payers offers

The white list gives the opportunity to check whether a given contractor is an active VAT taxpayer, whether he has been refused registration, removed from the register or the VAT registration has been restored. It will also allow you to learn the legal basis of the above-mentioned decisions, confirm the bank account number to which transfers will be made to the contractor (these are the accounts entered in the identification / update application NIP or CEIDG).

What’s on the White List of Taxpayers

The white list gathers currently dispersed information. The contractor will be able to search not only based on the tax identification number, but also by the company name or the name of the entity sought.

In addition to bank accounts, the white list of VAT payers includes, among others :

• Company name or name;

• REGON number

• PESEL number

• Number in the National Court Register

• Registered office address – in the case of an entity that is not a natural person

• Permanent business address or registration address

• Names and surnames of the members of the body authorized to represent the company

• Name and surname or company (name) of the partner and his tax identification number or PESEL

• Dates of registration, refusal of registration or removal from the register and restoration of registration as a VAT taxpayer, together with legal grounds