The Polish tax authorities published on their website a reminder that, in connection with the launch of the new VAT taxpayer list from September 1, 2019, the obligation to pay to the account indicated on the VAT taxpayers list will come into force from January 1, 2020.
It is only from that day that a taxpayer, when paying for an account outside the list, must take into account the negative consequences of income tax and joint and several liability in VAT.
This means that until December 31, 2019, payment to an off-list account will not have negative tax consequences.
Source Polish tax authorities
Background (unofficial translation):
Currently, taxpayers have time to learn the rules of the list, how to search for data on their contractors, as well as verify the validity of their data and check whether their bills appear on the list.
It is worth remembering that the list includes only settlement invoices or personal invoices at SKOK, opened in connection with business operations . Therefore, if a taxpayer uses a savings and settlement account (so-called ROR) for business operations, then such an account will not be included in the list .
What to do if an invoice is missing from the list
If the taxpayer finds that there is no information about his invoice on the list, then he should check whether:
- reported his invoice to the tax office and
- whether the invoice reported is a settlement account or an account in SKOK opened in connection with the conducted business activity.
If it turns out that these conditions are not met, the taxpayer should submit an update application, based on which the tax office will change the data included in the list.
How to update data
- companies registered in the National Court Register submit the update on the NIP-8 form, while civil law partnerships on the NIP-2 form – directly to the tax office,
- entrepreneurs who run a sole proprietorship update the data by sending an application via the Central Register and Information on Economic Activity (CEIDG) ,
- natural persons conducting economic activity that is not subject to registration with CEIDG update the data on the NIP-7 form.
Virtual accounts
We remind you that the so-called virtual accounts are not included in the list because they are not actual settlement accounts reported to the tax office or to CEiDG. The list, after entering the virtual account number, displays, however, information that it is an account associated with the specific entity’s settlement account and provides the entity’s data. In addition, in November we plan to make available a tool thanks to which IT systems (including financial and accounting systems) will be able to improve verification that a given virtual account is associated with an account that is on the list. If so, payment to such a virtual account will not result in negative tax consequences.
Bank accounts and credit unions
An important issue is the lack in the list of own accounts of banks and credit unions, as well as ministries or chambers of tax administration, which are run by these institutions for the purposes of their own economy. It regards, among others for accepting payment of remuneration for the service of renting office space, accepting payment for cash receivables purchased by the bank / credit unions (assignment of receivables) or accepting payment in the scope of factoring activities conducted by these entities.
Intensive legislative work is currently underway to unambiguously resolve this issue before 1 January 2020 in such a way that such bills do not have to be checked by payers with the list.
