Running a business in Poland means navigating complex tax regulations—and one of the most practical tools at your disposal is the white list of VAT taxpayers. This official registry helps entrepreneurs verify contractors, minimize risks, and avoid costly mistakes.

At Easybooks, we guide our clients through these processes every day, ensuring their operations remain safe and compliant.

What is the white list of VAT taxpayers?

The white list of VAT taxpayers (also called the VAT taxpayer registry) is a public database managed by the Head of the National Revenue Administration (KAS). It contains information about companies that are: 

• registered VAT taxpayers, 
• deregistered from VAT, 
• restored to the VAT register. 

Updated daily on business days, the white list is a reliable way to confirm whether your contractor is an active VAT payer and whether their bank account is officially linked to their business. 

How to use white list for contractor verification?

Accessing the registry is free and available online through the Ministry of Finance’s search tool. You can search by: 

• NIP (Tax Identification Number), 
• REGON, 
• company name, 
• bank account number. 

One practical tip: you can specify a date when searching. This ensures you have proof of your contractor’s VAT status on the day of your transaction—an invaluable safeguard in case of a tax audit. Always save or print the confirmation as part of your records. 

While the registry is a powerful tool, it’s not the only way to safeguard your business. At Easybooks, we recommend a comprehensive due diligence process. For more practical methods of verifying contractors, check out our Youtube video here:

What information can you find on the white list?

The white list doesn’t just show VAT status. It also includes: 

• company identification data (NIP, REGON, KRS, address), 
• dates of registration, refusal, or removal from VAT, 
• names of partners, representatives, or proxies, 
• and confirmed business bank accounts. 

More importantly, the list excludes private accounts—only business accounts reported to the Tax Office are displayed. 

What if the bank account is missing from the white list?

A frequent challenge is discovering that your contractor’s bank account isn’t on the list. This may happen if: 

• they are using a private rather than a business account, 
• the account wasn’t reported to the Tax Office, 
• or the bank failed to update data in the STIR system. 

In such cases, encourage your contractor to report the account through CEIDG (for sole proprietors) or KRS (for companies). As an entrepreneur, you should also regularly update your own information to ensure your accounts remain visible. 

Why the white list matters?

Polish law imposes strict rules: payments above 15,000 PLN made to an account not on the white list cannot be deducted as business expenses. You may also be held jointly liable for unpaid VAT if your contractor fails to settle their tax obligations. 

What’s the only exception? Reporting the transfer to your Tax Office within 7 days. That said, prevention is always better than correction—so check the white list before every significant payment. 

If you need additional support in accounting and hr&payroll services contact us!

Text based on: https://www.biznes.gov.pl/pl/portal/00226