Amendments to the Goods and Services Tax Act will enter into force on 1 September 2019.
They will introduce the whitelist of VAT payers.

 The whitelist is an electronic register of entities:

• which have been registered as VAT payers,
• which have not been registered as VAT payers or have been removed from the register of VAT payers,
• which have been re-registered as VAT payers,

along with their statuses, tax identification numbers (NIP), statistical numbers (REGON) and bank account numbers.

Starting from 1 January 2020, a business that makes a B2B payment worth at least PLN 15,000 to an account that has not been included in the whitelist will be subject to sanctions.

It will be the tax payer’s responsibility to check if the account is correct
Banks are not required to provide clients with solutions enabling verification of bank accounts used to pay VAT invoices against the whitelist. The responsibility for checking if the beneficiary’s account is on the whitelist as at the date of money transfer and any risks related to it are borne by the tax payer alone.
 
From 1 September 2019, you will be able to check beneficiaries and account numbers against the whitelist for payments exceeding PLN 15,000 and make payments to other accounts (not included in the list) without sanctions. 

 
Amendments to the Goods and Services Tax Act will enter into force on 1 September 2019.
They will introduce the whitelist of VAT payers.

The whitelist is an electronic register of entities:

• which have been registered as VAT payers,
• which have not been registered as VAT payers or have been removed from the register of VAT payers,
• which have been re-registered as VAT payers,

along with their statuses, tax identification numbers (NIP), statistical numbers (REGON) and bank account numbers.

Starting from 1 January 2020, a business that makes a B2B payment worth at least PLN 15,000 to an account that has not been included in the whitelist will be subject to sanctions.

It will be the tax payer’s responsibility to check if the account is correct
Banks are not required to provide clients with solutions enabling verification of bank accounts used to pay VAT invoices against the whitelist. The responsibility for checking if the beneficiary’s account is on the whitelist as at the date of money transfer and any risks related to it are borne by the tax payer alone.
 
From 1 September 2019, you will be able to check beneficiaries and account numbers against the whitelist for payments exceeding PLN 15,000 and make payments to other accounts (not included in the list) without sanctions.