Contractor Verification for VAT Purposes: How to Check and Confirm Contractors’ Status

• VAT payers should verify their contractors to avoid tax consequences.
• The List of entities in electronic form is maintained by the Head of the National Revenue Administration.
• The List includes entities not registered or deleted as VAT payers, as well as those whose registration has been restored.
• Contractors can be checked through the List of VAT taxpayers or the online database called “Check the entity’s VAT status”.
• EU contractor status can be confirmed through national tax authorities.
• Each Member State is required to make its national database of taxpayers registered for intra-Community trade available to other EU countries.
• Confirmation of identification numbers assigned to VAT taxpayers can be obtained through administrative units or online.
• Applications for confirmation of VAT identification numbers can be submitted to the Tax Administration Chamber or the head of the competent tax office.
• The VAT identification number of an EU contractor can also be confirmed through the online search engine (VIES) on the EU Commission website.
• The European e-Justice portal can be used to search for information on companies registered in any EU country.

Source: pit.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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