The whitelist contains the list VAT taxpayers active and exempt from VAT and VAT taxpayers to whom the head of the Tax Office has not registered, taxpayers deleted and reinstated in the VAT register.

The list allows, among others checking the status of the taxpayer according to the status on the given day of checking and the numbers of settlement accounts.

From January 1, 2020, all transactions between active VAT payers, the one-off value of which exceeds PLN 15.000,00 gross, should be settled through the settlement account, which is on the white list of VAT taxpayers.


Transactions with a value exceeding PLN 15.000,00 gross settled on the seller's account other than that included (as at the date of the transfer order) in the white list:

  1. are not included in tax costsThe exclusion from tax costs also applies to the above transaction settled in whole or in part in cash. If the net value of a transaction above PLN 15.000,00 gross paid to an account outside the white list is included in the tax deductible costs, taxpayers are obliged to reduce tax costs or increase tax revenues (in the case of taxation in the form of a lump sum on recorded revenues) in the month in which the ordered transfer.
  2. result in the buyer's tax liability for unpaid VAT by the seller. Solidarna, Fr.dpowiedzialność the buyer, therefore, arises in the event of tax arrears with the seller and is the amount of VAT proportionally attributable to the supply of goods or services.
  3. by active VAT payers who, on the basis of a separate agreement with the seller, are obliged to collect the amount due on the basis of an invoice from the buyer and transfer it in whole or in part to the seller (transaction intermediaries, e.g. courier companies) will generate tax revenues for them on the date of the transfer order. The revenue is determined in the amount of the transfer made to the account of the seller outside the white list.

In addition, joint and several fees were imposed on transaction intermediaries who are active VAT payersdpowiedzialność in the case of tax arrears with the seller and collection of amounts due from the buyer and transferring it in whole or in part to the seller to an account outside the white list. Transaction intermediaries are liable with all their assets in the proportion of VAT that corresponds to this amount due.


Excluding the purchaser from tax costs, generating tax revenues with transaction intermediaries and odpowiedzialność joint and several joint and several between the buyer and transaction intermediaries does not apply if:

  1. the taxpayer will settle the invoice with a value above PLN 15.000,00 to the account of a counterparty not on the white list i submits a notification to the head of the Tax Office competent for the issuer of the invoice within three days from the date of ordering the transfer.

The content of the notification about the payment of the liability to an account outside the white list:

  • buyer identification data (NIP, company name, registered office address),
  • identification data of the invoice issuer indicated on the invoice (NIP, company name, registered office address),
  • account number to which the payment for the invoice was made,
  • amount and day of the ordered transfer.
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  1. the taxpayer will settle the liability in a form other than payment to the settlement account, e.g. by offsetting, deductions, payment / credit card.


The changes in the income tax will apply to liabilities settled from January 01, 2020. In addition, as regards the exclusion of tax costs, the changes to CIT / PIT refer to invoices charging the tax costs of 2020. As a consequence, the exclusions of tax costs will not apply to payments of liabilities made in 2020, the costs of which were included in the tax costs of 2019.