On the website of the Minister of Finance maintained by the Head of the National Tax Administration under the link:

https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka

there is a list of information regarding VAT payers (the so-called “White List”) enabling, among others:

• checking, whether the contractor is an active VAT taxpayer,
• confirmation of the contractor’s bank account number.

From January 1, 2020, payment of an amount exceeding PLN 15,000 PLN to a bank account not included on the list results in negative consequences in the form of:

• inability to include in the tax deductible costs of the amount with regard to its part, in which the payment exceeds PLN 15,000,
• the risk of joint and several liability with the contractor for the tax arrears of that contractor, if he does not pay VAT due on the transaction,

unless the buyer of the good / services informs the head of the tax office competent for the seller about the wrong bank account number within 7 days of making the transfer (ZAW-NR form).

NOTE: during the state of epidemic threat and the state of epidemic in connection with COVID-19, the deadline for submitting the ZAW-NR form is 14 days from the date of making the transfer.

The above obligations apply only to VAT payers registered in the Polish VAT register. The white list does not include companies (including account numbers) that do not have a registered office or permanent establishment in Poland and are not “Polish VAT taxpayers”.