White list in Poland – restrictions resulting from the income tax law

Polish law regarding VAT split payment is not clear and therefore raises taxpayers’ doubts. Currently, we are observing that Polish customers are forcing the foreign vendors registered for VAT in Poland to establish a local bank account that can be whitelisted. This comes exactly from the restrictions resulting from the income tax law, under which in case the payment for the transaction exceeding 15 000 PLN is made to the Polish VAT payer on the bank account that is not white-listed, they may not treat such expense as a tax-deductible. To avoid this sanction, the customer who made such a wire transfer should notify the tax office about this payment within only 3 days following the day in which a wire transfer was made. 
In case, the net payment was sent to the not white-listed bank account on the vendor who is a Polish VAT payer, it is recommended to notify the Polish tax office about possessing this bank account, although this bank account will not be white-listed due to some reasons (e.g. foreign bank accounts cannot be white-listed).