Polish White List Legislation

The Polish White List legislation is a regulatory requirement that mandates the validation of bank account details against a government-maintained database for vendors charging Polish VAT. Implemented as of September 1, 2020, this database exclusively includes Polish bank accounts and serves as a compliance mechanism to ensure proper VAT processing and prevent tax evasion.

Key Requirements

• Bank Account Validation: Vendors must ensure their bank account details are verified against the Polish White List database to confirm compliance
• Registration: Bank accounts must be listed on the White List and properly registered in Amazon Vendor Central
• Target Compliance: This regulation primarily affects vendors dealing with VAT charges within Poland

Compliance Implications

Non-Compliance Consequences: Failure to comply with White List requirements may result in:

• Payment disruptions and processing delays
• Penalties imposed by Polish tax authorities
• Legal consequences for vendors operating in Poland

Alternative Arrangements: If a vendor chooses not to use a certified account, they must inform Amazon, which will then notify the Polish Tax Authority of any transactions processed to uncertified accounts.

Special Circumstances

• Split Payment Mechanism: For invoices utilizing the split payment mechanism, White List rules do not apply; however, vendors must maintain accurate records to prevent future compliance issues
• Non-Polish Deliveries: Vendors with deliveries outside Poland are generally unaffected by these requirements but should verify their vendor details for consistency across platforms