The Polish tax authorities published the ZAW-NR Notification, i.e. notification on payment of a receivable to a bank account other than the one contained on the day of the transfer order in the VAT Taxpayers List, on podatki.gov.pl.
Taxpayers who paid by bank transfer the invoice amount to such a bank account, must submit the ZAW-NR within 3 days to the tax office in order to avoid the consequences in PIT, CIT and VAT.
More information can be found here: Polish government