Pursuant to the latest changes in regulations, currently payments between entrepreneurs for the amount exceeding PLN 15,000 should be made to the recipient's account on the so-called whitelist, as the list of VAT payers is commonly referred to. This list can be found using the government search engine located at https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka . Whoever settles the amount due to the recipient not included in the white list will not be able to include the expense as tax deductible in terms of PIT or CIT. What's more, as to this transaction, the transfer sender will bear joint and several liability for payment of VAT together with the recipient of the payment..
To see what we wrote about the white list in the context of card payments and the last tax explanations of the Minister of Finance of December 20, 2019, see https://www.dudkowiak.pl/blog/p%C5%82atno%C5%9B%C4%87-kart% C4 85% of non-subject-rules-of-white 82ej% C5%-li% C5% 9Bcie.html.
As clarified in the explanations, not only card payers are exempt from the obligation to check the white list before payment. Whitelist regulations are also not intended to cover pay-by-link payments carried out in practice by PayPal, PayU or DotPay payment operators. The Ministry explains that in connection with the provisions of Section 2 point 15a, 36 and Section 3 (1) (2) (b) of the Act of 19 August 2011 on payment services, pay-by-link payments are not deemed payments made by bank transfer, but only payment orders made using another payment instrument similar to a card.
As you can see, the white list regulations will not hinder convenient and intuitive link payments, which will give a sigh of relief to entrepreneurs using fast online payments.