On 30 September 2026, the Polish Ministry of Finance and the National Revenue Administration (KAS) officially deployed the modernized version of the VAT Taxpayers Register (Wykaz Podatników VAT). This register is a critical compliance tool allowing businesses to verify the VAT registration status of their counterparties in real time, a mandatory step for securing input VAT deductions under the Polish VAT Act and the EU VAT Directive. The modernization introduces an improved user interface, faster search algorithms, expanded data fields (including reasons for removal or restoration), and enhanced API access for automated bulk verification. The update aligns with the broader digitalization of tax administration under the KAS Digital Strategy.
Key Takeaways
- Enhanced Verification: The upgraded register offers more granular status information (active, exempt, removed, restored) and historical data, enabling more robust due diligence for VAT compliance.
- API Integration: Improved API endpoints allow ERP and tax software providers to integrate real-time counterparty verification directly into invoicing and procurement workflows, reducing manual checks.
- Legal Safe Harbor: Regular use of the official register remains a statutory requirement for the good faith defense (due diligence) in cases where a counterparty is later found to be fraudulent; the modernized tool strengthens this defense.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement