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White List – new rules after 1 July 2020

As from 1 July 2020 among others the following changes for taxpayers were introduced:

  • one-off notification is enough, but must be submitted at the first transfer to the bank account not included in the White List register – till 30 June according to regulations the notification per each transfer to the bank account not included in the White List register was required,
  • change of the tax authority competent to submit the notification– from the seller’s tax office to the purchaser’s tax office,
  • deadline to submit a notice of payment to the relevant authority about a transfer to the bank account not indicated in the White List was extended from 3 to 7 days, counted from the date of ordering the transfer.

Source: IVA

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