The ZAW-NR form is already available – how to make a payment notification to the account outside the White List of VAT?

The Ministry of Finance has published the ZAW-NR form, which is an existing notice of payment of claims to a bank account other than the one included at the date of the transfer order in the VAT list.

As previously stated in our practical guide to the VAT List [1] , in the event of payment in a commercial transaction to a counterparty whose account number is not included in the list, such payment shall be notified to the Chief of the tax office responsible for the transferee. The list referred to as the ‘white list’ can be checked at any time at: https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka/

Making payments to a bank account outside that list without notice of such fact will result in the taxpayer:

• • rod first will not be able to include such payment in the cost of obtaining income in income taxes;
• • rod second the taxable person making the payment is jointly liable for the tax arrears of the supplier of goods or services in VAT related to that transaction.

To avoid these consequences, the notification procedure for payments made to accounts not shown in the list is provided. According to the statutory delegation, the Minister of Finance has developed and published a notification form ZAW-NR, which can be found on the tax portal [2] .

The notification shall be made only by means of the form in question. 3 days from the date of the transfer order to the Tax Office competent for the issuer of the invoice. Notice may be given in both electronic and paper form. The notification may be made on its own behalf as well as for another person (natural person/firm/entity not natural person) by submitting a general or specific power of attorney for another person.

In response to concerns raised by taxpayers in tax explanations dated 19 December 2019 It is explained that, in the case of subsequent payments to the same account of the recipient of claims outside the VAT list, it will not be necessary to notify the authority of these subsequent payments. Sufficient in this case will be proper notice of first payment made to an account outside the list. [3]

The procedure described for reporting payments to non-list accounts is intended to preserve the right for the purchaser to charge the expenses for obtaining revenue and to avoid being jointly and severally liable to the issuer of the invoice for his tax arrears as regards the amount of VAT resulting therefrom.

In case of any questions regarding issues related to the notification of payments made to accounts outside the list, we provide assistance.