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.
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.
On the website of the Ministry of Finance and National Revenue Administration and on podatki.gov.pl MF presents new questions and answers on the list of VAT taxable persons to help taxpayers prepare to use it. They were prepared, among others, on the basis of questions which flow into the National Tax Information.
They concern, among other things, virtual counterparties' accounts, payments through debit, credit or quick online payments, as well as payments to foreign counterparties who are not registered in Poland as active VAT payers.