White list of VAT payers - what is it and what data does it contain?
On September 1, 2019, the so-called white list of VAT taxpayers was put at the disposal of entrepreneurs. It is a list of certain useful information about entrepreneurs who are VAT taxpayers. In economic turnover, it is primarily used to verify the credibility of contractors. This is of particular importance when accounting for tax, where tax law makes its deduction dependent on a specific context. In the article, we comprehensively describe the list of VAT taxpayers and the consequences of its introduction.
White list of VAT taxpayers - introduction
The white list of VAT taxpayers, also known as the list of VAT taxpayers, is one publicly available and free database containing information on entities that have been registered by the head of the tax office as VAT taxpayers or have been deleted by him or returned to the VAT register. The list is kept in electronic form by the Head of KAS and has been made available on the website:
- BIP MF - https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukikuje
- Central Register and Information on Economic Activity (CEIDG) - https://prod.ceidg.gov.pl/ceidg.cms.engine/
The list has a functionality that allows you to verify the contractor's status on a selected date, counting up to 5 years back.
What data does the white list of VAT payers contain?
The white list of VAT taxpayers contains the following data:
- company (name) or first and last name,
- the number by which the entity was identified for tax purposes, if such a number has been assigned,
- entity status:
- for which the registration was not made or who was removed from the register as a VAT payer,
- registered as an "active VAT taxpayer" or "VAT exempt taxpayer", including the entity whose registration has been restored,
- REGON number, if granted,
- number in the National Court Register, if assigned,
- registered office address - in the case of an entity which is not a natural person,
- the address of the permanent place of business or the address of residence, in the absence of a permanent place of business - in relation to a natural person,
- the names and surnames of the members of the body authorized to represent the entity and their tax identification numbers,
- names and surnames of proxies and their tax identification numbers,
- name and surname or company (name) of the partner and his tax identification number,
- date of registration, registration refusal or deletion from the register and re-registration as a VAT taxpayer,
- the legal basis for refusal to register or removal from the register and reinstatement of registration as a VAT taxpayer,
- numbers of settlement accounts (business accounts) or registered accounts in a cooperative savings and credit union, of which the entity is a member, opened in connection with the member's business activity - indicated in the identification application or update application and confirmed using the clearing house's ICT system (STIR) .
Providing a white list of taxpayers along with information on bank accounts in an online form allows you to automatically check the credibility of the contractor, as well as to facilitate and accelerate payments by taxpayers for goods and services.
Types of bank accounts and the white list of VAT payers
As indicated above, the list includes the numbers of settlement accounts (business accounts, not applicable to ROR accounts used by private persons) and personal accounts at SKOK taxpayers, which were opened in connection with the activity conducted by the member. The table below shows the relationship between payments to various bank accounts and the white list of taxpayers.
|Type of bank account / payment||White list of taxpayers|
They are not visible on the list and they are not subject to reporting to the Tax Office.
|Accounts of foreign entities||No consequences if the payment is made for an invoice documenting WNT, |
import of goods or import of services.
|Accounts kept by foreign banks||They are not visible in the inventory. If the acquisition took place from an active VAT payer, |
there may be negative consequences for the payment of such an account.
|Own economy accounts and the so-called assignment accounts |
banks and credit unions
|The consequences and the entry of the account depend on the specificity of its use.|
|Trust and deposit accounts||If the payment has been confirmed by an invoice, |
to avoid negative consequences,
it is necessary to submit a notification to ZAW-NR within 3 days of ordering the transfer.
Payment of the seized claim to the bank account of the court bailiff or enforcement authority as part of the enforcement of this claim
|It does not apply to the obligation to check whether the indicated bank account for the payment of receivables is included in the list.|
Payments by insurers to third party claims handling
|It does not apply to the obligation to check whether the indicated bank account for payment is included in the list.|
|Transfer order with deferred payment date / standing order and direct debit||Obligation to check whether the indicated account for payment is included in the list as at the date of payment order to the bank (regardless of whether it is a deferred payment or a standing order).|
Details on the types of accounts and transfers to them are described in the article: White list of VAT payers - types of accounts and settlements in the form of transfers.
How to update an invoice that includes a white list of VAT payers?
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If the taxpayer has a settlement account, i.e. a company or personal account at SKOK, and wants it to appear on the list or not be included in it, he should:
- update the CEIDG-1 application in the case of an entrepreneur running a sole proprietorship,
- inform the competent tax office about this account on the appropriate NIP form, i.e .:
- NIP-8 in the case of an entity entered in the National Court Register,
- NIP-2 in the case of a civil partnership,
- NIP-7 in the case of a natural person running a business that is not subject to registration in CEIDG with an attachment NIP-B, which includes information on bank accounts.
Also read the following articles in which the white list of VAT taxpayers is described:
White list of VAT taxpayers - in a nutshell!
The account number is not on the white list of taxpayers - what should I do?
White list of VAT taxpayers - how to verify contractors?
White list of VAT taxpayers - sharing, deleting and rectifying data
Using the list of VAT taxpayers, the taxpayer may check his contractor for VAT purposes and his data (e.g. bank account, whether he is on the list). At the same time, in the case of entities that the head of the tax office refused to register or deleted from the register as a VAT taxpayer, the data of these entities will be removed from the list after 5 years, counting from the end of the calendar year in which the registration was not made or the taxpayer was removed from the register. On the other hand, data on taxpayers registered as VAT payers, including data on entities whose registration as VAT payers has been restored, will be removed from the list after 5 years, counting from the moment of removal from the register as a VAT payer.
Ministry of Finance explains!
The list of VAT taxpayers contains current data as of the date of checking the taxpayer. At the same time, this applies to data such as: company (name), name and surname, NIP number, REGON number, status of the entity for which the registration was not made or which was removed from the register as a VAT taxpayer, registered as an "active VAT taxpayer" or "VAT taxpayer exempt", including the entity whose registration has been re-registered. Example 1.
Mr. Jacek verifies the contractor ABC on January 20, 2020, wanting to check information on his VAT status. Mr. Jacek will be able to check the contractor's data up to 5 years back, i.e. from January 20, 2020 to the end of 2014.
Contractor ABC changed his name from Alfa to Beta on February 13, 2015. Mr. Jacek is verifying the contractor on January 20, 2020 as of October 18, 2014. In this case, the name Beta will be visible as at the date of the verification, i.e. on January 15, 2020. despite the fact that in 2014 he had the surname Alfa.
The head of the tax office refused to register XYZ as an active VAT taxpayer on February 2, 2019. A contractor who wants to verify XYZ will be able to see information about this entity by the end of 2024. After this period, the head of the tax office will remove the entity from the white list.
Ms Magdalena has been operating since December 13, 2010 and on the same day she registered as an active VAT payer. On June 15, 2017, she reported that she ceased to carry out taxable activity on the VAT-Z form. The contractor will be able to check Ms Magdalena's company on the white list of taxpayers by the end of 2022. From the list of VAT taxpayers, it is possible to download information about the date and time at which the taxpayer verified the contractor. Additionally, it should be remembered that it is possible to check backwards what the taxpayer had the bank account number in the period when he was an active registered VAT taxpayer.
White list of VAT payers in the wFirma.pl system
Using the wFirma.pl system, you can conveniently check during the posting of the expense whether the contractor's bank account is on the white list. The bank account is verified if the following conditions are jointly met:
- the supplier is an active VAT payer (the system automatically verifies the VAT status),
- the gross value of the transaction is at least PLN 15,000 zloty,
- the bank account number is completed in the contractor's data,
- bank transfer was chosen as the payment method.
The system verifies the bank account number in the case of:
- active VAT taxpayer as of the date indicated:
- in the PAYED item (if on the booking date the expense was paid and the field was completed) or
- in the INVOICE RECEIPT DATE item (if the PAID item has not been completed),
- the taxpayer exempt from VAT on the date indicated:
- in the PAID item (if this item is completed) or
- in the DATE OF ISSUE item.
The inquiry is sent after clicking SAVE. If the bill is on the white list of taxpayers, the system allows you to save the expense. However, if it is not listed, the following message is displayed:
More about the functioning of the white list of VAT taxpayers in the wFirma.pl system in the help article: White list of VAT taxpayers in the wFirma system.