Whitelist: a change from July 1st, 2020

Starting July 1st, 2020, regulations about a mandatory payment to a bank account indicated in the VAT taxpayers records are changing. We’re listing specific changes that are connected with the amendment:

  • the deadline for filing ZAW-NR form will be extended from 3 to 7 days,
  • from now on the taxpayers are filing ZAW-NR form to the head of IRS specific to them and not the seller,
  • it won’t be necessary to file notifications every time you identify an error, it will be enough to send a one-time notification for a payment sent to a given account,

Sanctions for making payments to bank accounts not enumerated in the list of taxpayers won’t be applied in case of making bank transfers to:

I) so called cession of loan accounts; or

II) accounts used for factoring activities performed by a bank or SKOK or

III) accounts held by a bank or SKOK for internal operations

  • Lack of negative consequences in income taxes and within unanimous VAT responsibility will also be applied in case of payments made with the mechanism of divided payments (also known as split payment),

It will not be necessary to make a verification of payment for the invoice that documents actions in reference to the intra-community acquisition of goods, importing goods, importing services or delivery of goods that’s settled by the buyer.

Legal grounds:
The Act on VAT Dz. U. (Poland’s Journal of Laws) 2020.0.06 e.g. – Act of March 11th, 2004 on value added tax

See also