- VAT payers should verify their contractors to avoid tax consequences.
- The List of entities in electronic form is maintained by the Head of the National Revenue Administration.
- The List includes entities not registered or deleted as VAT payers, as well as those whose registration has been restored.
- Contractors can be checked through the List of VAT taxpayers or the online database called “Check the entity’s VAT status”.
- EU contractor status can be confirmed through national tax authorities.
- Each Member State is required to make its national database of taxpayers registered for intra-Community trade available to other EU countries.
- Confirmation of identification numbers assigned to VAT taxpayers can be obtained through administrative units or online.
- Applications for confirmation of VAT identification numbers can be submitted to the Tax Administration Chamber or the head of the competent tax office.
- The VAT identification number of an EU contractor can also be confirmed through the online search engine (VIES) on the EU Commission website.
- The European e-Justice portal can be used to search for information on companies registered in any EU country.
Source: pit.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
