VAT White List in Poland and payment to foreign contractor
When do you have to pay on the account indicated in Polish VAT White list?
First of all, it has to be outlined that obligation of payment to the contractor’s bank account indicated in Polish VAT White List applies only when the seller (issuer of the invoice) is registered as Polish VAT Payer.
In other words, if the foreign contractor (seller) is not registered in Poland as Polish VAT Payer, buyer is not obligated to check his bank account in VAT-White list.
Therefore, first thing Polish entrepreneur has to do is check if the foreigner contractor is registered in Poland as VAT payer. Where foreign contractor is registered as Polish VAT payer, Polish entrepreneur has to make payment to the bank account indicated in VAT White List.
Bank account operated by foreign bank
Polish Vat White list system is not enabling to enclose foreign bank account. The Polish Ministry of Finance ensures that matter of foreign accounts will be explained in the answers that will be published in the near future. However, currently in my opinion foreign company (which is Polish VAT Payer) has to open bank account in Polish bank.
How to avoid sanctions?
Polish taxpayer who made payment on the bank account not indicated in Polish VAT White List will not be penalized if he submits the notification to the Tax Office competent for the seat of invoice issuer (seller) within three days from the date of initialing payment transfer. It is planned to extend this period to seven days.
Abovementioned notification of the buyer about payment to an account other than the one indicated in the VAT List has to include the following data:
- Details of the entrepreneur making the payment: TIN, name, address of the registered office, and in the case of an entrepreneur who is a natural person – name and surname, address of conducting business activity;
- Details of the seller (invoice issuer) – TIN, name or name, surname and address,
- Bank account number on which payment has been made;
- Amount of the payment that was paid into the above account and the date of the transfer order;
The Minister of Finance may specify in future the template of the above notification together with explanations as to its fulfillment.
Summarize, notification has to be filled to the specific Tax Office – the Office appropriate for the seller seat. There is no online electronic form of the notification. In perfect situation, it should be send in written form via post office on the address of the Tax Office or electronically via Polish trusted profile (“EPUAP”). In my opinion electronic mail form of notification sent to mail address of specific Tax Office may be not enough to fulfill requirement.