Checking the contractor on the VAT white list is not always obvious

• To maintain the right to tax deductions, a business owner must check if the recipient’s account is on the VAT white list on the day the money is transferred
• The Supreme Administrative Court confirmed that the date of issuing a written transfer order to an intermediary is crucial
• Taxpayers must verify if the recipient’s account is on the VAT white list on the day of the transfer
• The list can be easily found on the podatki.gov.pl website.

Source: podatki.gazetaprawna.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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