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One list of VAT payers now available

  • From September 1, 2019, a single, free and electronic List of VAT payers is available – this is a combined list of registered, unregistered, and deleted and restored to the VAT register.
  • Until December 31, 2019, the use of the list is optional and has no consequences.
  • From January 1, 2020, taxpayers will be required to pay for invoices exceeding PLN 15,000 to the invoice listed in the VAT List, if the invoice issuer is an active VAT taxpayer.
  • The Ministry of Finance informs entrepreneurs about the list in the education and information campaign Safe Transaction.

From September 1, 2019, one, free and electronic List of VAT payers is available in the Public Information Bulletin of the National Tax Administration (KAS). This is a combined list of registered, unregistered and deleted entities and restored to the VAT register. A list is a collection of data that is important for the verification of contractors, transaction security and due diligence in business. The entrepreneur will 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 list contains basic data that allows verification of the entrepreneur, including:

  • company name or name and surname,
  • number nip,
  • status,
  • REGON number,
  • number in the National Court Register,
  • company address,
  • the number of the settlement invoice and personal invoice in SKOK.

The accounts that are on the list are downloaded from the KAS databases. These are the numbers of settlement accounts or personal accounts in SKOK opened in connection with business operations, which the entrepreneur provides when establishing a company at the tax office (in the case of a company registered in the National Court Register) or via CEIDG (in the case of sole proprietorship).

Consequences of clearing transactions for off-list accounts

From January 1, 2020, taxpayers will be required to pay an invoice worth more than PLN 15,000 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.

Contractor’s invoice not in the list

In the List, only settlement accounts and personal invoices at SKOK opened in connection with the conducted business activity are made available.

The List does not contain savings and settlement accounts (so-called ROR).

Therefore, the lack of an account in the List may mean that the contractor uses the savings and settlement account (so-called ROR) in company settlements or has not reported the settlement account or personal account in SKOK in the CEIDG / NIP application form.

To avoid the consequences of payments for invoices over PLN 15,000 to an account outside the List, the entrepreneur should inform the tax office competent for the invoice issuer within 3 days about the number of the invoice outside the List on which he made the transaction.

An entrepreneur who accepts payments above PLN 15,000 should check in the List if the company’s account numbers reported at the tax office or via CEIDG are correct.

If the entrepreneur has a settlement account that is not on the List, and would like it to be there, he should:

  • enter the settlement invoice number when completing the shift form at CEIDG,
  • inform the tax office (competent for the registered office of the company) on the NIP-8 form (entity entered in the National Court Register) or NIP-2 (e.g. a civil law partnership) or NIP-7 (a natural person not subject to registration in CEiDG).

List of VAT payers and due diligence in business

Free and fast access to current data on VAT taxpayers will increase the security and certainty of business transactions and will significantly reduce the risk of being involved in fraudulent VAT fraud.

The list is a set of data important for verifying the reliability of contractors, including due diligence in the selection of business partners.

Safe Transaction campaign

The Ministry informs about the list in the Safe Transaction educational and information campaign , conducted in cooperation with industry organizations and state institutions whose stakeholders are entrepreneurs.

Its goal is, among others drawing attention to the role of exercising due diligence in business transactions and raising the awareness of entrepreneurs so that they can protect themselves from being unwittingly caught up in the ‘carousel vortex’.

At the same time, the Ministry of Finance announces that the Search for entity status in VAT search engine (including the API interface) will be operational until December 31, 2019. After this date, the service will be turned off.

 

Source Polish authorities

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