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Further restrictions concerning VAT will enter into force as early as September 2019. Their introduction aims to further tighten the tax system and minimise the risk of taxpayers becoming involved in VAT carousel fraud. The change will replace two registers currently maintained by the head of the National Revenue Administration with one register, extending it to entities registered as VAT taxpayers.
On the basis of the Act of 12 April 2019 amending the VAT Act and certain other acts, the two taxpayer registers currently kept under Article 96b of the Act will be replaced with one register. It will include their existing information and information on the status of active and VAT-exempt taxpayers. Such a register is intended to make it easier for businesses to verify information about counterparties.
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What will the register contain?
The new register will be available on the Ministry of Finance website. It will make it possible to check whether an entity is registered as a VAT taxpayer. Importantly, the register will be updated on an ongoing basis, once each working day.
The register will contain information on registered VAT taxpayers, including the business name or the taxpayer’s first and last name; the number identifying the entity for VAT purposes, if one has been assigned; REGON; the registered office address; and the settlement account numbers referred to in Article 49(1)(1) of the Banking Law of 29 August 1997, or named accounts in a cooperative savings and credit union opened in connection with the business.
Consequences for taxpayers
The Personal Income Tax Act has also been amended. Under it, if a taxpayer, pursuant to a contract with a supplier of goods or services registered as an active VAT taxpayer, pays an amount due into an account other than one listed in the aforementioned register on the date of the transfer order, income is recognised for that taxpayer on that date in the amount paid.
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