A new service supporting honest businesses – online VAT taxpayer validation


On 26 of June 2015, the Polish Ministry of Finance has launched a new service – VAT taxpayer validation – under its e-Tax program delivered in collaboration with Sygnity S.A. It allows businesses to check, using a simple intuitive tool, whether their trading partner is a registered VAT taxpayer in Poland.

Doing business is based on trust between the partners. However, the history of many business situations shows that trust alone is often not enough. Before concluding a contract with a new business partner it makes sense to check his business track record, experience, competences, financial standing and recommendations by market partners. One of the options any business has to seek legal compliance is to enquire with the local Polish tax office whether its partner is an active VAT payer.

Why is it so important? The Polish act on VAT expressly requires that all taxpayers registered as active VAT payers state their VAT registration number on their invoices, and there are good reasons for checking whether this information provided by the trading partner is true. The Polish VAT act excludes the right to deduct the VAT from purchase invoices (or corrective invoices) issued by a nonexistent business. Validation of the VAT registration status of a supplier is not required by law, however. It only provides certain protection against potential problems with tax returns where the amount of VAT due was reduced by the VAT stated on an invoice that may be found questionable or simply fraudulent.

So far trading partner’s VAT status could be validated exclusively with the tax office by submitting specific request in writing addressed to the head of the tax office. Every business has the right to obtain information about the tax status of any of its trading partners. The head of the tax office is required to confirm whether the taxpayer concerned by the enquiry is an active VAT payer or is exempt from VAT. It should be noted, however, that such information shall be provided upon request both to a taxpayer concerned and to any third party having legal interest in enquiring about him. The party submitting the enquiry shall pay a fee of PLN 21. 

The important benefit of the new online VAT validation functionality that surely will be appreciated by all taxpayers is its availability – the service is free of charge and accessible 24/7. It will allow almost instant validation of a trading partner’s VAT registration status. The enquiring businesses’ saving will be primarily the time, as a visit to the tax office will no longer be required and this important information will be available via any computer from any place. In addition, the businesses will incur no extra cost for the service helping to make their transaction compliant. 

The VAT Taxpayer Status Validation follows the PFR (Pre Filled Tax Return) and UDG (Universal Document Gateway) functionalities made available by the Ministry of Finance and developed by Sygnity S.A. as part of the e-Tax contract. Its key goal is to introduce qualitative improvements and new functionalities bringing benefits both to the taxpayers and to the Tax Administration. The VAT validation is another step, very important primarily to the businesses, on the road to assuring the certainty of doing business in Poland. 

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Beata Drzewicz

+48 504 142 011