VAT Taxpayer Register
According to the regulations in Poland, if a transaction amount exceeds 15.000 PLN, the payment amount for contractors should be transferred to the contractor’s bank account. Starting from January 2020, such a payment should be transferred to a contractor’s bank account that the contractor submitted to the VAT Taxpayer Register. This ensures that payment transfers are safe and the VAT taxpayer cannot be held liable for any negative consequences by tax authorities.
If the payment is transferred to a bank account other than the bank account specified in the VAT Taxpayer Register, the related expense cannot be classified as a tax deductible amount. In such a case, the customer and the seller/vendor who is an active VAT Taxpayer are jointly liable for the part of overdue VAT tax payments equal to the amount of the transaction confirmed with an invoice, and transferred to a bank account other than the one specified in the VAT Taxpayer Register as of the transfer order date.
Important
Check if the bank account was listed in the VAT Payer Register on the date when the transfer was sent. The transfer date is taken into account, not the date when the customer’s account is debited or the vendor’s account is credited.
If within 3 days starting from the transfer order date, the VAT taxpayer notifies the head of the tax office respective to the issuer of the invoice about the bank account number to be used for the transfer, the VAT taxpayer is entitled to post the expense as a tax deductible amount. In addition, the taxpayer will not share joint liability with the vendor even if the payment amount was transferred to a bank account other than the one specified in the VAT Taxpayer Register. Moreover, the VAT taxpayer will not be jointly liable, if it transfers the payment amount by using the split payment mechanism.
Verification Methods
There are several methods for bank account verification in the VTR Register.
| Verification Method | Specifies where the bank accounts are to be verified. |
|---|---|
| API | The accounts will be verified only in API. |
| Use API on purchase order | API-based verification will be used on the purchase order. By default, bank accounts entered on a purchase order are not verified in the API regardless of the rest of the settings. |
| Max. API Request Size | Specifies the maximum size of a request package sent to API. This value should not be greater than the value specified by the Ministry of Finance, because a greater value may cause an error. |
Due to the technical nature of the settings, only system administrators should have access to the system.
Note
To ensure that it is possible to validate the status of a bank account for a vendor or customer in the VAT Taxpayer Register, the Country/Region Code field should contain PL. (On the Countries/Regions page in the ISO Code field set the PL value in the lines where PL is selected in the Country/Region Code.) The VAT Payer Register includes only companies registered in Poland. In the case of any other country, the status of the bank accounts will be displayed as Not applicable. The app also includes the VTR Setup page.
Factoring
If you want to verify a bank account that is a factoring bank account, select the Factoring field on the General FastTab on the Customer/Vendor Bank Account Card page. This ensures that the bank account status is verified regardless of the VAT registration number entered.
Downloading Data from Government Services
The former Get BIR Data functionality has been extended with new features. Now, it can be used on the Customer Card, Vendor Card and Contact Card pages as the Get Data From Gov. Services.
This function enables data upload from the BIR and the VAT Taxpayer Register. The functionality enhancement was intended to create new vendor's bank accounts and the customer's bank accounts on the basis of data taken from the VAT Taxpayer Register. The feature enabling the user to download data based on the REGON (Registration No. 2) has also been added.
The procedure for creating a new customer, vendor, or contact has been extended with additional steps. Now the user can decide whether to download data from BIR or from the VAT Taxpayer Register. If data is downloaded from the VAT Taxpayer Register the system additionally suggests bank accounts for the customer or vendor. If the user does not have any permissions to create new bank accounts, bank accounts will not be suggested.
Getting Data from BIR
The procedure for uploading bank account data from BIR (Statistics Poland Data) will be described on the basis of a vendor. This procedure works the same for the customer and the contact. To get data from BIR:
Open the Vendor Card page for a selected vendor.
On the Vendor Card page, on the ribbon select Functions, Get Data From Gov. Services. The Get Data From Gov. Services page opens then.
In the fields on the Updating Data FastTab, a copy of the data from BIR or the VAT Taxpayer Register is created. All fields are editable - the user can change the values in these fields. The data can be copied from these fields to the Customer Card page after choosing the Update Customer Card action.
In the VAT Reg. No. field on the Search Data FastTab on the Gov. Services Data page, enter the VAT registration number (NIP) (10 digits).
On the ribbon, select Actions, Getting Data, Get BIR Data.
The updating data fields will be filled in with the data from BIR. The other fields on the BIR Data page are non-editable - they show the customer’s data that was registered in BIR.
Note
If you have previously downloaded the data from the VAT Taxpayer Register or manually entered data on the Updating DataFastTab, answer if you want to replace the updating data with the data from BIR.
Getting Data from the VAT Payer Register
To get data from the VTR register.
In the VAT Reg. No. field on the Search Data FastTab, enter the number in the Search VAT Registration No. or Search Regon fields.
On the ribbon, select Actions, Getting Data, Get VTR Data.
The updating data fields will be filled in with the data downloaded from the VAT Taxpayer Register. The other fields on the Data page are non-editable - they show the customer’s data that was registered in the VAT Payer Register.
Note
If you have previously downloaded the data from the VAT Payer Register or manually entered data on the Updating DataFastTab, answer if you want to replace the updating data with the data from the VAT Payer Register.
Bank Accounts from VAT Payer Register
If you download data for a customer or a vendor, you must also select the bank accounts that you want to add within the system. If you do not have any permissions to add bank accounts, bank account data will not be downloaded.
To select bank accounts:
On the ribbon, choose the Get VTR Data action.
If the Number of Bank Accounts (WPV) field on the VTR Data FastTab contains a number greater than 0, select the number or choose Open Bank Account List to open the list of bank accounts.
A list of bank accounts is displayed from the VAT Taxpayer Register List.
The Existing Account Code field indicates that a bank account with this number has already been added. The bank account code for an existing bank account with the same IBAN number is entered, then. The Bank Account No. (WPV) field displays the bank account number that has been downloaded from the VAT Taxpayer Register. The Action field indicates the action you want to perform for the bank account. By default, the Create New action is selected for all the bank accounts that do not exist in the system.
Editing an Existing Bank Account
To edit bank account data:
Select the bank account that you want to edit.
Choose Edit. The VAT Taxpayers Register Bank Account page is displayed.
On the Updating Data FastTab, you can see the bank account data suggested for the customer or vendor. You can edit the data, and then close the page.
Note
If you modify the updating data, the Action field automatically changes to the Create New or Update Existing.
Updating Bank Account Data
To add or update a customer's bank accounts, on the VAT Taxpayers Register Bank Account List page choose the Update Customer Bank Accounts action.
To update the customer card, choose the Update Customer Card action.
Note
If you forget to update the bank accounts on the VAT Taxpayers Register Bank Account List page, and bank accounts with the Create New or Update Existing options exist, you will be asked if you want to update the bank accounts when the vendor or customer card is updated.
If the customer card already contains the data, answer if you want the current data to be replaced with the data displayed on the Updating Data FastTab.
Getting Only Bank Account Data
Bank account data can be downloaded from the VAT Taxpayer Register independently from other data. This allows you to add the customer bank account and vendor bank account.
The bank account download feature works the same for the customer and vendor bank account, so only the process has been described only for vendor bank accounts.
To get the vendor bank account data:
Open the Vendor Card page for a selected vendor.
On the ribbon, choose Bank Accounts.
On the Bank Account List page, choose the Get Data from VTR action.
Bank account data will be downloaded from the VAT Taxpayer Register. The action opens the VAT Taxpayers Register Bank Account List page.
Note
Bank accounts will not be downloaded for a vendor if the VAT Reg. No. has not been filled in properly for the vendor for which accounts are downloaded. A 10-digit number is required in this field.
Vat Taxpayers Register Request Log
Any information about the verification of whether the contractor's bank account number is included in the VAT Taxpayer Register shall be recorded in the VAT Taxpayers Register Request Log table. You can check the request ID that was returned as a result of the verification in the VAT Taxpayer Register.
VAT Registration No./Regon - Specifies the number in the request.
Bank Account No. – Specifies the bank account number that was entered for the request submitted.
User ID – Specifies the user who performed the verification process.
Status - Specifies the message returned by the API of the Ministry of Finance.
Verification Date - Specifies the date when the bank account was submitted.
Request Date Time – Specifies the date and time when the request was sent to the API. This parameter is returned by the API.
Request ID – Specifies the ID returned when the request was sent to the API and it is an evidence that the request was submitted. For file verification, the request ID is the name of the file, in which the bank account was verified.
Depending on the settings you define, the Verification Source field will indicate where your bank account has been verified.
Note
If you select File and API, two entries may be created in the request log.
Note
On the purchase order, the Check VAT Taxpayer function has been replaced with the function of Check Contractor. This functionality performs the same actions as the previous one.