This means that if a seller wants to use a foreign bank account for customer payments in Poland, all customers paying to this bank account should inform the Polish tax authorities that the payment was made to the bank account not listed on the white list using a specific form. Such information should be sent to the tax office competent for the supplier within 3 days from ordering the first bank transfer to this foreign bank account. In the explanation, the Minister of Finance confirmed that there would be no need to submit the form again in case of the 2nd, 3rd, and all subsequent payments to the same bank account.
So instead of registering each single payment to the bank accounts not listed on the white list and exceeding the specific threshold (15.000 PLN), it can now be done once when the first payment would be made; any consecutive payments made to the same bank account does not have to be reported again.
It was also announced that the Ministry of Finance is working on changing the law and extending the deadline to file above mentioned information with tax authorities. The deadline is to be extended from 3 to 7 days. However, this amendment is still being processed within the Ministry of Finance.
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