There is no tax provision stating directly that a non-established in Poland business must open a bank account in Poland in reference to the whitelist.
On the whitelist there are bank accounts of the taxpayers registered at the tax office. As from 01.01.2020 each Polish entity making payment above 15K PLN per transaction needs to check if his supplier bank account is placed on this list. If it is not, they will be deprived to include the costs from the invoice paid in their business costs. The only way to avoid this consequence will be to make a notification to appropriate tax office that the payment was made on different bank account than stated on the whitelist. Therefore non-established in Poland companies should check if this will not be a problem with their Polish clients, as they may demand from the foreign clients to have a bank account on the whitelist. The problem is that currently the foreign bank accounts cannot be placed in the whitelist due to different number of digits than in case of Polish bank accounts.
The situation is different regarding split payment rules as there is article 108e of Polish VAT Act saying that taxpayers who supply goods or provide services referred to in Annex 15 to the VAT Act, and taxpayers purchasing these goods or services are required to have a settlement account referred to in Article 49 paragraph 1 point 1 of the Act of 29 August 1997 – Banking Law (bank account in Poland), or a personal account at the cooperative savings and credit union opened in connection with the conducted business activity, kept in the Polish currency.
Additionally art.108f.1. refers to foreign entities – at the request of a taxpayer who does not have a business establishment or a permanent place of business in the territory of the country, the head of the second tax office shall refund the costs of handling the bank accounts incurred by the taxpayer, as referred to in art. 108e, and VAT accounts kept for these accounts.
Since art.108f.1 referring to foreign taxpayers mentions they are entitled to get refund of costs, this should be the confirmation it is obligatory for foreign entities registered to VAT in Poland to have these accounts in case of goods/services to which split payment will be obligatory.