- The Polish VAT White List is an official register for verifying suppliers’ VAT status and bank account details, aiming to reduce VAT fraud and ensure transaction safety.
- Payments above PLN 15,000 (approx. EUR 3,500) must be made to a supplier’s bank account listed on the White List; failure to do so can result in joint VAT liability and loss of tax deductibility.
- Businesses should check the White List daily before making payments to capture any changes in supplier details and avoid penalties.
- If payment is mistakenly made to a non-listed account, filing a ZAW-NR notification within 7 days can protect the business from sanctions.
- Payments below PLN 15,000 are exempt from these requirements, but using the White List account is still recommended for best practice.
Source: meridianglobalservices.com
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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