VAT
VAT white list: what is it?
List of VAT payers
The VAT white list is a register of entities registered as VAT payers together with their bank account numbers. It lets you check an account before a large transfer.
Key answers
- What it is
- A public register kept by the National Revenue Administration. It contains the payer's status and the bank accounts reported by the company.
- Who it affects
- Every company that pays invoices to other VAT payers, especially for payments above PLN 15,000.
- When
- Before ordering the transfer. Paying more than PLN 15,000 to an account that is not on the list excludes the expense from tax-deductible costs and may expose you to liability for the seller's VAT. There is no such effect when you pay with split payment, and you keep the cost if you notify the tax office of the account number within 7 days of the transfer.
- Where
- In the register's search engine on the Ministry of Finance's pages and through an API used by accounting software.
How it works in Zaksio
Zaksio checks the supplier's account against the list and warns “Do not pay” when the account is not there.
This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.
Source: Tax Portal: VAT
