The whitelist of VAT taxpayers in Poland will be introduced at the 1st of September 2019. It will be run by the head of the National Tax Administration (KAS) in an electronic form, updated once a day on each working day. This is a new solution allowing to verify the current status of contractors e.g. if the taxpayer is an active VAT taxpayer, deregistered, restored or exempted. Additionally there will be information regarding bank accounts numbers of the taxpayers. The implementation of the list will entail also additional obligations. The taxpayers will have to make payments exceeding 15000 PLN only to the contractors’ bank accounts disclosed on the white list. If they fail to do that, they will be deprived of the right to include these transactions in the tax deductible costs. Moreover, in that case the buyer will be, up to the VAT amount, jointly and severally liable with the seller who will not pay VAT due from a given transaction. To avoid sanctions the taxpayer will have to notify the relevant tax authority about making a payment to an undisclosed on the list bank account within three days from the transfer date or make a payment using split payment.