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Poland - update

On 01.09.2019 the Polish tax authorities published the so-called "White List of Taxable Persons". This list contains, among other things, bank account numbers provided by taxable persons to the tax authorities. These account numbers have been verified by the STIR system. To date, no foreign bank account numbers have been included in the White List. If a taxpayer transfers payment to a bank account of the service provider other than the one listed on the White List, as of 01.01.2020 the service recipient will be jointly and severally liable with the service provider if the transferred amount exceeds PLN 15,000. If the transfer is made to another bank account and the tax authorities are informed accordingly within three days of this transfer, the joint and several liability will not apply. The White List also contains taxpayers’ addresses, names of authorized representatives, dates of VAT registrations and taxpayers’ VAT statuses.

In addition, Poland has once again postponed the replacement of periodic VAT returns by the SAF-T. As of 01.04.2020, the new regulations should only apply to so-called large taxpayers. Large taxpayers are companies with more than 250 employees or an annual turnover of more than EUR 50 million and a balance sheet value of more than EUR 43 million. The mandatory implementation for all other taxpayers is currently planned for 01.07.2020.

Moreover, new information regarding the Split Payment System was published. The existence of a SEPA Direct Debit Mandate has no effect on the application of Split Payment. Therefore, the agreed payment method has no effect on whether or not the Split Payment is applied. Furthermore, Split Payment must also be applied when the supplier and the payee are not the same person.

The above information was kindly provided by Küffner Maunz Langer Zugmaier, Germany. If you need any further information you can contact Ronny Langer, email to:   

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Disclaimer:  The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.