From july 1, entrepreneurs need to brace themselves for changes! Check what you need to know about the whitelist of taxpayers

For over a year now, the Whitelist of Taxpayers keeps the economic services of our clients awake at night. Since then, it has been possible to observe a peculiar series of hot changes in regulations, ad hoc interpretations of the fiscal administration, and countless corrections to the database itself. Since last September, entrepreneurs, supported by a high level of uncertainty combined with the lack of consistent legislative changes, had to create best practices for handling the Whitelist of Taxpayers. Currently, we are on the verge of further changes in the scope of taxpayer's obligations regarding the verification of bank accounts in the database of the National Revenue Administration.

As of July 1, 2020, some changes seem to make this yoke a little easier to bear. First of all, entrepreneurs who have made transfers using the split payment method will be exempt from tax sanctions. The deadline for reporting to the Head of the Tax Office a transfer to a bank account outside the Whitelist of Taxpayers (ZAW-NR) is also changed, which has been extended from three days to seven (the current 14-day period was introduced temporarily as a result of the SARS-CoV-2 virus pandemic).

An important change is a possibility of sending this notification to the Head of the Tax Office competent for the sender of the payment, and not for its recipient, as before. The rules of including payments made to assignment accounts related to factoring activities or the own economy of banks and credit unions as tax-deductible costs are also being changed. In these cases, it will be possible to classify the expenses as tax-deductible, provided that an appropriate certificate is obtained from these entities.

The number of changes over several months is a considerable challenge, primarily for suppliers of IT solutions supporting the handling of obligations imposed by the National Revenue Administration. SI-Consulting has developed a proprietary solution called SI-WhiteList, supporting entrepreneurs using the SAP system. On the one hand, it offers the possibility of automating the process of verifying bank accounts in the Administration database for both open positions, payment proposals, and completed payments. On the other hand, it enables clients to have full control over the validations performed through a wide range of tools for sorting and filtering the items to be verified. At the same time, numerous implementations, already counted in hundreds, have proved that this solution is both: comprehensive and intuitive. It is also important that we have successfully implemented split payment services for many of our clients using the SAP system, which significantly improves tax security and the liquidity of accounting and financial processes.

Customers who have used our offer so far, appreciate the simplicity, speed, and economy of implementing the standard functionality of SI-WhiteList, as well as the almost unlimited possibility of its adaptation to specific company processes.

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Piotr Kosior, expert, SI-Consulting