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A new list of taxpayers in Poland

From September 1, 2019, the Bulletin of Public Information of the National Treasury Administration (KAS) https://www.gov.pl/web/kas/wykaz-podatnikow-vat provides one, free and electronic List of VAT payers. This is a combined list of registered, unregistered and deleted entities and restored to the VAT register. The list contains basic data that allows verification of the entrepreneur, including:

  1. company name or name and surname,
  2. tax id number,
  3. VAT status,
  4. REGON number,
  5. number in the National Court Register,
  6. company address,
  7. the numbers of the bank accounts.

The List is a collection of data that is important for the verification of contractors, transaction security and due diligence in business. The entrepreneur can obtain knowledge about the current status of registration of contractors on a selected day and about what has happened with his contractor over the last 5 years.

The new list looks like an excellent tool. There are however also negative aspects of the new regulations.

From January 1, 2020, taxpayers will be required to pay an invoice worth more than 15 000 PLN issued by an active VAT taxpayer to the invoice included in the List of VAT taxpayers.

If the entrepreneur pays to another account, he will not be entitled to classify the expenditure as tax deductible costs and will be jointly and severally liable for the seller’s VAT arrears. He may avoid these consequences if he informs the tax office within 3 days of the invoice number from outside the list to which he ordered the transfer.

If the taxpayer pays to an account outside the List, but uses a split payment mechanism, then he will not be jointly and severally liable for the seller’s VAT arrears. The negative consequences in income tax remain unchanged.

For more information contact www.thomas.pl