ZAW-NR – change of deadline for submission

We would like to remind you that from January 1, 2020, the regulation of the Minister of Finance on the template of the notification of payment of receivables to an account other than the one included on the date of the transfer order in the list of entities referred to in art. 96b sec. 1 of the VAT Act (so-called ZAW-NR).


The ZAW-NR notification must be submitted by taxpayers who have made a transfer to a bank account that is not on the white list of VAT taxpayers for a transaction exceeding PLN 15,000 in order to:

  • include the payment of the amount due to the bank account of the issuer of the VAT invoice as tax deductible costs in PIT and CIT i
  • be released from joint and several liability for VAT arrears of the supplier of goods or service provider related to this transaction.


In order to avoid negative consequences, within 7 days on the ZAW-NR form, the tax office should be notified of the account number from outside the list to which the transfer was ordered.

(for the duration of the COVID-19 epidemic in Poland, i.e. until July 1, 2023, it was 14 days)


We recommend that you always check the account number indicated on the invoice on the white list before making a transfer.


Legal basis:
– article 117ba par. 3 of the Act of August 29, 1997 – Tax Ordinance (consolidated text of 2022, item 2651, as amended)

See also