White List of VAT Taxable Persons
The White List of VAT Taxable Persons has been working since 1 September 2019. The introduction of it is supposed to enable a fast and effective verification of contractors registered in Poland, to minimalize the risk of conducting payments into unknown bank accounts.
The White List of VAT Taxable Persons replaced the following taxable persons lists:
- unregistered / removed,
- restored to the VAT taxable persons register.
The “White List” includes detailed data of the contractors who are VAT taxable persons and their current accounts or personal accounts in Savings and Credit Unions (SKOK) opened in connection with the conducted business activity. Payment of the amount bigger than 15 thousand Polish zlotys to the bank account which isn’t in the White List may result in the lack of possibility of classifying the amount as tax deductible expenses and in the risk of joint and several liability – joint liability for tax arrears of the contractor.
Main functions of the White List of VAT Taxable Persons
- checking if a given contractor is an active VAT taxable person,
- verification of the contractor’s bank account number,
- familiarizing with the legal basis which caused removal from the register, refusal of registration or restoration of the contractor’s registration as a VAT taxable person.
Ministry of Finance published a service which enables checking a contractor’s bank account with the taxable persons list. The public service has a daily limit of the accounts checks, which in case of big organizations may prevent them from verifying all transfers planned for a day. Ministry of Finance also enables manual checking of bank accounts, which in big systems is impossible and might be erroneous.
QWhiteList – a solution of Sygnity Business Solutions
Sygnity Business Solutions prepared a service (a technical solution based on web technologies) enabling an automated process of contractors’ verification directly from the external level of the system.
- access to a local service after a prior authorization,
- registering the search history (useful, e.g. during the tax controls) – each search of the bank account by a customer will be logged to a database,
- the use of the mechanism of scheduling the files download operations from the Ministry service,
- communication between an external system (e.g. AX2012, Oracle EBS, SAP) and the “White List” will be conducted via SSL with an additional user’s authorization,
- each bank account search will return a unique operation identifier, based on which it will be possible to check the search history,
- lack of limits concerning the number of bank accounts verifications, contrary to the services provided by the Ministry (at the moment the Ministry limits to checking possibility to 10 x 30 = 300 accounts daily),
- storage of historical files,
- possibility to browse search history (in a web application).
The idea of QWhiteList solution is based on providing REST service, which can be contacted by a local system used in organizations. QWhiteList application is powered by a file provided by the ministry once a day. The file, after its published on the ministry serves, will be inserted into QWhiteList by means of an internal schedule of files loading.
In case the structure of data provided by the Ministry changes, QWhiteList application will be adjusted to new technical requirements of the Ministry of Finance.
The additional functionality is the fact that each question to the service is logged in the application, which enables reaching the history of questions. Thanks to such an approach, it is possible to verify information which the service returned.
Information stored in the application
- NIP /Tax Identification Number/
- Bank account number
- Service reply (yes, no)
- Reply timestamp
- Hash of a record which is in a file at the time of reply
- Reply identifier
Thanks to the application it is also possible to store historical files. At present, the Ministry of Finance declares keeping the files access for the following 30 days. The service created by SBS ensures the access to files for up to 5 years ago. In case it is necessary to reach the historical file, the application enables loading such a file also in an administrative mode.
Architecture of QWhiteList application is created in a way which ensures the possibility of cooperation with different databases and its simple integration with ERP class system, e.g.:
- • Oracle EBS
- • Oracle Fusion
- • SAP
- • Microsoft Dynamics
- • Quatra Max
In the solution, to search the white list there is used Apache Solr solution – highly effective and scalable data search platform. The task of the component is to store the list of all bank accounts which are in a file provided by the Ministry of Finance.
Sygnity Business Solutions offers the possibility to use QWhiteList in a form of subscription or on-premise. Within the subscription there will be available an unlimited number of questions serviced via webservice or from the web application level.
telephone: +48 693 932 499