MF informs that the obligation to pay for the account indicated on the VAT list will enter into force from 1 January 2020 It is only from that date that the taxpayer, when paying for an account outside the list, has to face negative consequences in income tax and with a joint liability in VAT. This means that to 31 December 2019 payment to an account outside the list does not entail negative tax consequences.
At present taxpayers have time to learn about the functioning of the list, how to search for data about their counterparties, as well as to verify the validity of their data and see if their accounts are included in the list.
Intensified legislative work is currently underway, with the aim of clear regulation before 1 January 2020 in such a way that such accounts do not have to be checked by the payers with a list
It is worth remembering that only clearing accounts or registered accounts are included in the list, open for business activity. Therefore, if a taxpayer uses a savings and settlement account (so-called ROR) for business activity, such account will not be included in the list.
What to do if the list lacks an account
If the taxable person finds that there is no information on his account on the list, he should verify that:
- 1. He reported his account to the tax office and
- 2. Whether the account reported is a clearing account or an account in an SKOC opened in connection with an economic activity.
If these conditions are found not to be met, the taxable person should submit an update report on the basis of which the tax office will amend the data included in the list.
How to Update Information
- companies registered in the National Court Register shall submit a print update NIP-8, Whereas civil companies in print NIP-2 – directly to the tax office,
- entrepreneurs who carry on a single business shall update the data by sending the application through the Central Register and Information on Business Activity (CEIDG),
- natural persons engaged in economic activities which are not subject to registration in CEIDG shall update the data in print NIP-7.
Where to Report Errors
- to their respective tax offices or to their e-mail address WykazPodatnikow@mf.gov.pl ,
- to CEIDG – for updating data reported via CEIDG,
- to the relevant banks, to clarify the nature of the account.
Virtual accounts
The so-called virtual accounts are not included in the list as they are not actual clearing accounts reported to the tax office or to CEiDG. However, the list, after entering a virtual account number, shows that it is an account linked to the clearing account of a particular entity and provides data to that entity.
In addition, in November, the MF plans to provide a tool to improve the verification of whether a virtual account is linked to the account on the list with the help of IT systems (including financial and accounting systems). If so, payment to such a virtual account will not result in negative tax consequences.
Bank accounts and credit cards
An important issue is the lack in the list of accounts of banks and credit unions, as well as of ministries or chambers of government, which are conducted by these institutions for the purposes of their own economy. This includes the acceptance of payment of remuneration for the rental service of office space, the acceptance of payment for cash claims purchased by the bank/SKOK (cessions of claims) or the acceptance of payment in respect of the factoring activities carried out by these entities.
Intensified legislative work is currently underway, with the aim of clear regulation before 1 January 2020 in such a way that such accounts do not have to be checked by the payers with a list.