Proposed changes to the VAT White List and split payment in Poland: will payment errors still affect tax-deductible costs?

From 1 January 2027, proposed changes to the VAT White List and split payment in Poland would remove the loss of tax-deductible costs for Personal Income Tax (PIT) and Corporate Income Tax (CIT) purposes caused solely by an off-list payment or failure to use mandatory split payment. The underlying Polish VAT obligations and risks would remain.

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What would change for PIT and CIT from 2027?

The draft would remove two restrictions from Article 22p of the Personal Income Tax (PIT) Act and Article 15d of the Corporate Income Tax (CIT) Act.

A payment to an account outside the VAT White List or failure to use mandatory split payment would no longer, by itself, result in the expenditure being excluded from tax-deductible costs.

The expenditure would still need to satisfy the general requirements for tax deductibility. The restriction concerning payments made without using a payment account would also remain for transactions covered by Article 19 of the Polish Entrepreneurs’ Law, including transactions with a one-off value exceeding PLN 15,000.

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Will VAT White List checks still be required?

Yes. The draft does not abolish the VAT White List or potential joint and several liability for the supplier’s VAT arrears.

Checking the supplier’s account should therefore remain part of companies’ tax compliance in Poland. An account outside the list should continue to trigger additional verification before payment.

The ZAW-NR notification would also retain an important role. As a rule, it must be submitted within 7 days from the date the transfer is ordered. Its relevance for PIT and CIT would decrease, but it may still protect the purchaser against joint and several VAT liability.

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Will mandatory split payment remain in force?

Yes. The draft does not abolish the mandatory split payment mechanism. It currently applies where:

• the total invoice amount exceeds PLN 15,000,
• at least one item concerns goods or services listed in Annex 15 to the Polish VAT Act,
• both seller and purchaser are VAT taxpayers.

The absence of the Polish wording “mechanizm podzielonej płatności” (“split payment mechanism”) does not release the purchaser from the obligation if the statutory conditions are met.

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What VAT penalties would remain?

Failure to use mandatory split payment may result in an additional tax liability equal to 30% of the VAT attributable to the covered goods or services.

The additional liability is not imposed, among other cases, if the supplier or service provider has accounted for the full VAT amount shown on the invoice.

This means companies will need to separate PIT/CIT risk from VAT risk. A payment error may cease to affect tax deductibility while still creating consequences under Polish VAT law.

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What should companies review?

Existing payment controls should be adjusted rather than removed. Businesses should continue to:

• check supplier accounts against the VAT White List,
• identify invoices subject to mandatory split payment,
• retain the ZAW-NR procedure and deadline controls,
• distinguish PIT/CIT consequences from VAT consequences.

The draft also contains transitional rules. Existing provisions are intended to continue applying to payments resulting from invoices issued before the new rules take effect.

The amendments are still draft legislation. Until they enter into force, businesses should continue to follow the current rules.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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