From 01/01/2020 VAT-tax payers are obliged to make transfers to the bank account indicated in the so-called white list if the invoice amount exceeds PLN 15,000 gross. Payment to an account not included in the list will have the following consequences:
- expenses cannot be included in the tax deductible costs under the personal income tax and corporate income tax,
- The purchaser may be liable, together with the seller, for payment of VAT to an unlisted bank account number.
Exemption from this liability may be granted by timely (within 3 working days from the date of payment) formal notification to the relevant Tax Office. We recommend that you check the bank account details of your business partners before making transfers. These details can be checked on the following website: www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka.
At your request, we will check the relevant information and, if necessary, send a notice to the Tax Office.
Author: dr. Małgorzata Stępień, attorney at law and tax consultant