Card payments do not fall within the white list regulation
According with recent changes in tax law, payments exceeding PLN 15,000 in B2B relations should be wired to an account entered on the white list conducted by tax authorities. Each entity ordering the wire transfer shall verify the payee’s account using the search engine provided by the tax authorities, whereas a similar service is also provided by some banks. Violation of this rule – this is a transfer of funds to an account not included in the white list means that the amount spent this way cannot be treated by the taxpayer as tax deductible cost. Joint and several liability in VAT is also significant.
In practice however, in case of card payments it is not possible to verify whether a given payment account of the payee is or is not entered on the white list. The Ministry of Finance came to help, by publishing on December 23rd 2019 the so called tax explanations. In the opinion of the Ministry of Finance, card payments do not fall within the concept of „payment made by bank transfer”, because the Payment Services Act treats card payments as a „payment order”, i.e. a statement by the payer or payee addressed to his supplier containing an instruction to execute a payment transaction.
Thus, since it is not a „payment made by bank transfer”, according to the Ministry, card payments do not fall within the scope of the obligation to verify the presence of the payee’s account on the white list.
In other words – card payments made to a non-white list account shall not result in any negative tax consequences, including in the form of losing the possibility of including expenses as tax deductible costs in PIT and CIT taxes, as well as the and joint and several liability in VAT.