How to protect yourself from dishonest contractors and tax fraud? The white list of VAT payers can help ensure your company’s security. In this article, we will explain why it is worth using and how it protects you from dealing with unreliable contractors.
The white list of VAT payers – what does it mean for entrepreneurs?
The VAT white list is also known as the register of VAT payers. It was made available by the Ministry of Finance in 2019. It aims to facilitate the process of contractor verification for entrepreneurs. It contains information about entities:
- registered as active VAT taxpayers,
- removed from the register.
Using the white list can help avoid dishonest contractors. It also protects against possible tax fraud. The register is kept by the Head of the National Tax Administration in electronic form.
The white list of VAT payers – purpose and functions
The white list of VAT payers serves to:
- verify contractors. It allows for checking the reliability of VAT taxpayers. This is important for transaction security and protection against tax fraud.
- prevent VAT fraud. It makes it difficult for dishonest entrepreneurs to evade VAT by creating fictitious companies and engaging in unreliable transactions.
- increase transparency in economic transactions. It enables better control over the flow of funds. Moreover, it makes money laundering more difficult.
How to use the white list of VAT payers
The register of entities included in the VAT white list is public and free. You can find it on the Ministry of Finance’s website. You can check the credibility of an entity by entering its:
- Tax Identification Number (Polish NIP)
- National Business Registry Number (Polish REGON)
- bank account number
- company name – for sole proprietors, entering the first and last name is sufficient.
The system provides data current as of the search date. It is possible to change the date to check data from an earlier period of the entity’s activity. Information from the register can be printed out.
Scope of information included in the white list of VAT payers
The white list of VAT payers includes the following information about taxpayers:
- Taxpayer identification data:
- name (company name or first and last name for sole proprietors),
- Tax Identification number,
- National Business Registry Number (if assigned),
- registered office address,
- entity’s status in the VAT register (active, registered, unregistered, removed),
- date of registration of removal from the VAT register.
- Bank account data:
- bank account number,
- the name of bank,
- date of reporting the account to the list.
- Additional information:
- information on refusal of registration, removal, or restoration to the VAT register (with date and reason),
- information on the suspension of economic activity,
- information on enforcement proceedings.
| Category of Information | Example of data |
| Taxpayer Identification Data | Name (company or first and last name for sole proprietors), Tax Identification Number, National Business Registry Number (if assigned), address of the registered office |
| Entity Status in the VAT Register | active, registered, unregistered, removed |
| Date of Registration or Deletion from the VAT Register | A specific date |
| Information on Bank Accounts | bank account number, bank name, date of reporting the account to the register |
| Additioanl information | information about refusal of registration, deletion, or restoration to the VAT register (along with date and reason), information about suspension of business activity, or enforcement proceedings. |
Information on bank accounts indicated in the white list of VAT payers
The white list of VAT payers contains important information about corporate bank accounts. Only settlement account numbers of active VAT taxpayers and those restored to the register as active are published. There will be no account numbers of entities:
- not registered for VAT,
- who were refused VAT registration,
- removed from the VAT register.
Bank account numbers on the white list of VAT payers come from the databases of the National Tax Administration. They are verified in the STIR system. These are the numbers entrepreneurs provide to the Tax Office while opening a corporate bank account.
Access to bank account numbers on the VAT taxpayers’ whitelist allows for:
- verifying the correctness of the account number before making a transfer,
- reducing the risk of transfers to incorrect accounts and fraud
- increasing the security and transparency of transactions.
Sanctions for using an account outside the white list of VAT payers
From the 1st of January 2020, penalties are enforced for payments to contractors’ bank accounts not listed in the VAT white list. The sanctions include:
- Inability to deduct as tax-deductible expenses. Payments over 15 000 PLN to unlisted contractor accounts are not tax-deductible. This applies to full and partial transfers to the incorrect account.
- Risk of joint liability for tax arrears if the contractor fails to pay the due VAT on the transaction. This may entail the obligation to pay overdue VAT, interest, and fines on behalf of the contractor.
How to avoid sanctions for using an account outside the white list of VAT payers?
There is a possibility to avoid penalties. Within 7 days of making a transfer to the incorrect bank account, inform the Head of the relevant Tax Office. You can make such notifications using a dedicated form (ZAW-NR).
Penalties for transfer to an account outside the white list of VAT payers will not be updated if payments involve the split payment mechanism.
The white list of VAT payers – summary
The white list of VAT payers is an extremely valuable tool in fighting tax fraud. It allows entrepreneurs to verify contractors’ reliability. At the same time, it reduces the risk of dealing with disreputable entities. Using the VAT white list protects against the negative consequences of contractors’ unreliability. Moreover, it also builds transparency in economic transactions and promotes fair competition.
If you find the topic of white list of VAT payers interesting and you have more questions about it, feel free to contact us. Our experts will provide comprehensive and reliable legal support!
FAQ – Frequently Asked Questions on the white list of VAT payers
What is the white list of VAT payers?
The white list of VAT payers is a publicly available register of entities registered as active VAT taxpayers. It also provides information about those removed from the register.
What information does the white list of VAT payers contain?
The white list of VAT payers contains taxpayer identification data, such as:
Name (for company or first and last name for sole proprietor);
Tax Identification Number;
National Business Registry Number (if assigned);
Registered office address;
Entity’s status in the VAT register (active, registered, unregistered, removed);
Registration or removal date from the VAT register.
Additionally, the VAT white list contains information about taxpayers’ bank accounts, such as:
Bank account number;
Name of the bank;
Date of reporting the account to the list.
How to use the white list of VAT payers?
The white list of VAT payers can be used by:
Searching by Tax Identification Number or Nationa Business Registry Number number. It is a quick and easy way to check the status of a specific contractor.
Downloading the JPK_WB file – a full list of all VAT taxpayers registered in Poland.
Where can I find the white list of VAT payers?
The white list of VAT payers is available for free on the Ministry of Finance’s website:
https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka.
Why is it worth using the white list of VAT payers?
Using the VAT white list has several benefits, such as:
Increased transaction security. It reduces the risk of dealing with unreliable contractors and financial losses.
Time and cost savings. It facilitates the process of verifying contractors and eliminates the need for independent information search.
Protection against joint liability. In case of contractor unreliability, the entrepreneur can benefit from the so-called bad debt relief if they check their status on the VAT white list before the transaction.
Is using the white list of VAT payers mandatory?
No, using the white list of VAT payers is not mandatory. However, it is an action recommended by the Ministry of Finance. It helps protect entrepreneurs from the negative consequences of dealing with unreliable contractors.
What are other ways to verify contractors?
In addition to the white list of VAT payers, other tools can be used to verify contractors, such as:
the CEIDG register: Central Register and Information on Economic Activity;
the KRS: National Court Register;
reviews about contractors on the Internet;
reports on the financial condition of the contractor.
Where can I find more information about the white list of VAT payers?
More information about the white list of VAT payers can be found on the Ministry of Finance’s website:
https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka.
