The new register of VAT taxpayers, called the "VAT white list" includes, among others information on the entrepreneur's bank account. The register is available at https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka, and the most frequently asked questions of the Ministry of Finance have been published at https://www.gov.pl/web/kas/pytania-i-odpowiedzi. It is true that the provisions establishing ailments in connection with making payments to the account other than those indicated in the register (exclusion from tax deductible costs and joint and several liability for the contractor's tax debts in VAT) come into effect, as a rule, from January 1, 2020, but it is already worth checking your company in the register and verifying that your company account is current. Updating the invoice number will help prevent problems for company’s contractors. What is also worth to verify is the bank accounts of our contractors in terms of whether these bills to which we make payments are the same as those in the register. However, this will not prevent you from having to check your contractor's bank account in the future. If it changes the bank account number and you make a payment to an outdated bank account, you will not avoid joint and several liability and you will have to "throw" such payment out of tax deductible costs.
At the same time, it should be reminded that the exclusion from tax deductible costs and joint and several liability in the event of a transfer to an account other than on a white list of VAT taxpayers will be used for payments above PLN 15,000 (these provisions refer to the right of entrepreneurs Article 19 section 2