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.