The “white list” in questions and answers
The VAT taxpayers “White List” has been operating since September 1, 2019. All consequences related to the functioning of the system will not become effective until January 1, 2020. Entrepreneurs still have some time to familiarize themselves with the changes and introduce new habits in terms of settlements with contractors in their companies.
Below we present the list of questions that are most often asked by entrepreneurs regarding the “White list” along with the answers.
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What is the “White list” of VAT taxpayers?
The “White list” of VAT taxpayers is a register that is intended to allow entrepreneurs to quickly verify contractors and their status as VAT taxpayers. Of course, the main goal of the whole solution is to reduce the grey zone tax and tax fraud.
How to use the “White list”?
The “White list” is available online at https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka. The search engine allows you to quickly find a contractor by name, tax identification number, REGON number and even account number. In addition, the system allows you to display current data on a specific day selected by us.
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Do you have to sign up for the “White list”?
No. Entrepreneurs’ data are automatically downloaded from available public registers. The entrepreneur does not have to submit any additional letters or declarations to be on the list.
However, it should be checked before January 1, 2020 that the data has been entered correctly. If there are errors in the system, the entrepreneur may submit an application to the Head of the National Tax Administration to change or delete incorrect data. However, this does not apply to an incorrect account number. The manner of correcting potential errors will be discussed later on.
What data will be visible in the system?
After searching for the entrepreneur, the system will display data that is also published in other registers, e.g. CEIDG or NCR. The register includes, among others, the company name, tax identification number, REGON number, NCR number, registered office address, names and surnames of partners, etc. In addition, you will be able to check the status of the entity as a VAT taxpayer as well as the number of the settlement account.
Why is there an account number in the system?
The settlement accounts of entrepreneurs are published in the register, but only those having the status of registered VAT payers.
From January 1, 2020, payment of receivables to such entities by another entrepreneur will be possible only to the account indicated in the register. However, this obligation applies only to transactions for amounts higher than PLN 15,000.00.
The legislator provides severe financial sanctions, which will be discussed later, for the non-compliance with this obligation. However, it is worth noting now that these consequences apply only to the entrepreneur who made the transfer.
I accept payments from contractors – what do I need to remember about?
The entrepreneur who has the status of a registered VAT taxpayer should make sure that the correct settlement account number appears in the register, and if he uses numerous numbers, that all of them appear in the register. Below we describe how to verify the potential errors and deficiencies in this regard.
In addition, the entrepreneur should note whether the account number on the invoices issued is the same as the one in the system. It is also worth to keep your regular contractors up to date with any changes in the settlement account number. All this not to expose your contractors to severe financial consequences.
What should be done if my account number is not in the system or the number is incorrect?
If this problem occurs, first of all, you need to verify its source. To this end, the entrepreneur should answer the following questions:
1. Am I a registered VAT taxpayer?
The account number is published in the system only for registered VAT taxpayers and taxpayers who have been restored to the register. If the entrepreneur has been refused registration as the VAT taxpayer or he was removed, his bank account will not be visible on the “White list”.
2. Do I have a settlement account?
The system only shows settlement accounts established for business activities. If you use a different type of account (e.g. a private one) on a daily basis, it will not be on the “White list”. Information about the type of bank account can be easily obtained from your bank. After setting up the company’s settlement account and submitting it to the Tax Office, the number will automatically appear in the system.
3. Have I reported the account number to the Tax Office?
The company account number should always be reported to the Tax Office. If the entrepreneur has not made a notification, his account will not be visible in the system. In such a situation, it is enough to submit the relevant declaration to the Tax Office. The account number will be automatically entered into the register.
4. Is the number entered correct?
The incorrect bank account number may be the result of entering an incorrect account in the Tax Office. In such a situation, the entrepreneur should report the change to the Tax Office. This change will be automatically reflected on the “White list”.
5. Has the bank transferred the data to the system?
The bank should provide settlement account numbers to the system automatically. If the entrepreneur already has a settlement account, which he correctly reported to the Tax Office, then the fault may lie with the bank. In such a situation, the entrepreneur should contact his bank as soon as possible and clarify the matter.
I am making a transfer after January 1, 2020, what should I remember about?
From January 1, 2020, before making a transfer for an amount greater than PLN 15,000.00, the entrepreneur should check that:
1.the contractor is on the “White list”
First of all, you need to verify those contractors with whom we haven’t cooperated before. In this way, we will be sure that the transfer will be made to the account of a registered VAT taxpayer.
2. check that the bank account number that was indicated on the VAT invoice is the same as the number indicated on the “White list”
To avoid negative consequences, you need to make a transfer to this account of the contractor, which appears on the “White list” on the day of the transaction.
Checks should be made for each transaction. Even if we have already paid the amounts due to this entity before. The account number must be checked exactly on the day the invoice is paid. Not earlier and not later. Data in the system are updated once a day, and the numbers may change. The entrepreneur should pay special attention to this, because the invoice payment deadline can be 14, 30, 60 and even 90 days. During this time, the contractor may change the bank account, and the data in the system will also change.
What will happen if I make a transfer to an account outside the “White list”?
Unfortunately, the consequences of a mistake can be very severe for an entrepreneur.
First of all, making a transfer to an account outside the “White list” means that the entrepreneur will not be able to count this amount that was transferred to the wrong account as tax deductible. As a consequence, the entrepreneur will pay a higher income tax.
Secondly, the entrepreneur will be jointly and severally liable with his contractor for tax arrears if he fails to pay the VAT due for the transaction. This means that the Tax Office will be able to enforce the outstanding amount not only from the contractor, but also from the entrepreneur himself. In the event of the contractor’s insolvency, the entrepreneur may finally pay the amount equal to VAT a second time, but this time directly to the Tax Office.
The above consequences do not apply to transfers that were made at the latest on December 31, 2019.
However, all consequences only apply to transfers over PLN 15,000.
I made a transfer to an account outside the “White list”, what should I do?
Mistakes happen. Therefore, if you make a transfer to the wrong account, you should not panic. To avoid negative consequences, it is sufficient for the entrepreneur to inform the head of the Tax Office competent for his contractor. Information must be submitted in writing within 3 days of making a wrong transfer. That is why it is worth checking once again a day or two after making the transfer that the money has been transferred to the correct account. If it turns out that there was a mistake, the entrepreneur has time to rectify the mistake.
Legal state as of November 2019
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