VAT POLAND - WHITELIST CHECK FOR SAP
Whitelist of VAT Taxpayers in Poland: why you need an automated solution for your SAP system as from January 2020
With our “VAT Poland – Whitelist Check for SAP” solution, our PIKON Competence Center for Legal Requirements have developed an integrated SAP Add-On that makes you compliant with the new Polish legal requirement “Whitelist of VAT Taxpayers” (biała lista). PIKON’s “VAT Poland – Whitelist Check for SAP” is an add-on to the SAP standard, which enables you to verify your Polish vendor’s data in the database of the NRA and EU, directly from within your SAP ECC or SAP S/4HANA system. As from September 2019, the Polish Ministry of Finance (Ministerstwo Finansów) have imposed amended provisions of “The Act on the Amendment of the Tax on Goods and Services and Certain Other Acts” and introduced the so-called “Whitelist of VAT Taxpayers” (= biała lista) regulation.
The Polish Whitelist of VAT Taxpayers is an online list of VAT payers, which contains important information about entities conducting business activity in Poland. Therefore, it enables taxpayers to quickly and comprehensively verify the registry data of counterparties.
The Polish Whitelist of VAT taxpayers was introduced for two big reasons:
- On the one hand, it aims to help taxpayers verify their contractors and avoid negative consequences in case of the input of VAT deductions from invoices issued by a non-existent entity or by a company without a VAT payer status
- On the other hand, the Polish Ministry of Finance seeks to tighten the VAT system
Free Demo version "VAT Poland Whitelist Check"
Test our SAP add-on “VAT Poland Whitelist Check” now for free for 30 days!
- complete access
- user manual included
Sanctions for not complying with the Whitelist of VAT Taxpayers regulation in Poland
If you as a buyer transfer money to a bank account that is undisclosed on the Whitelist and your counterparty (your vendor) fails to pay the amount of VAT to the Polish tax office, you as a buyer will be jointly and severally liable with your vendor for the VAT shown on the invoice.
Important to know is that in addition to these VAT sanctions, this Polish regulation also introduces income tax sanctions as from January 2020. In the case of bank transfers, where their value exceeds PLN 15,000.00, you as a taxpayer will not be able to include the expense as a tax deductible cost if your payment was made to the bank account of a vendor, which is not disclosed on the Whitelist of VAT Taxpayers.
These sanctions became effective as of January 1, 2020.
How to avoid penalties for not complying with the Polish Whitelist of VAT Taxpayers (Biała Lista) as from January 2020
Until 31 December 2019, payments to the account other than the one specified in the Whitelist for Taxpayers shall not be subjected to sanctions. However, we recommend implementing an automated solution rather sooner than later in your SAP system. Our own PIKON Competence Center for Legal Requirements have developed our integrated SAP Add-On that does the required check from within your SAP ECC or SAP S/4HANA system. With our solution, you completely comply with this Polish legal requirement and don’t need to worry about any sanctions.
By implementing the VAT POLAND WHITELIST CHECK FOR SAP, you will completely comply with the legal requirements of the Whitelist for Taxpayers Poland.
With PIKON as your partner for Polish whitelist compliance within your SAP ERP system, you can be assured of the following:
- You get the security of not unknowingly contracting or paying tax-exempt suppliers illegally.
- You are protected against penalties and other costs arising from payments to non-listed suppliers.
- You relieve your accounting department both when creating new suppliers and in day-to-day business.
Possibility of getting an overview of the status of all current suppliers.
Please fill out the form to request a web-meeting with system-demo and/or a quotation about our “VAT Poland – Whitelist Check for SAP” integrated SAP solution: