Why verify an account in the VAT White List?
Account verification checks whether a specific account number is assigned to a given tax ID (NIP) in the Register of VAT Payers. It's a key element of due diligence for payments over 15,000 PLN — and your proof that you checked the counterparty (an MF confirmation identifier).
The check runs directly against the Ministry of Finance's API, using the tax ID (NIP) and account number (NRB). Free, no login required.
When you need to verify an account
The obligation applies mainly to business-to-business (B2B) transactions worth 15,000 PLN or more, paid by transfer. Paying into an account outside the Register in such a transaction has real tax consequences (see below). For smaller amounts, verification is optional — but it's still a sensible part of checking a new counterparty, alongside their VAT status and KRS data.
Virtual accounts and how often the list updates
If a counterparty gives you a virtual account (an individual number for mass payments), there's no need to worry — the Ministry of Finance's API recognises whether such a number is assigned to the taxpayer's settlement account and confirms it just the same. The Register itself is updated every business day, so it's best to verify the account on the payment date and keep the confirmation identifier.
Want a signal when a counterparty's bank account disappears from the VAT White List, or its status changes? Turn on change monitoring.
For developers and AI agents: an AI agent can verify a bank account against the VAT White List with the sprawdz_rachunek tool on the MCP server (no key). Endpoint map for models: llms.txt.
Frequently asked questions
What are the risks of paying into an account outside the VAT Register?
For transactions over 15,000 PLN, paying into an account outside the Register may mean the expense can't be counted as a tax-deductible cost, plus joint and several liability for the counterparty's VAT. You can limit this risk by filing a ZAW-NR notification within the statutory deadline (currently 7 days).
What is the confirmation identifier (requestId)?
It's a unique number that the Ministry of Finance returns with every check. Keep it — it's proof that you verified the counterparty's account on a given day (due diligence).
Where do I get the counterparty's account numbers?
You'll find every account the entity has reported in the VAT White List tool — just enter the tax ID (NIP).
Is the verification free?
Yes. The query goes directly to the Ministry of Finance's API, is free, and requires no registration. This is general information — consult your accountant for tax-specific details.
When am I required to verify a counterparty's account?
Mainly for B2B transactions worth 15,000 PLN or more, paid by transfer. Below that threshold verification is optional, but still useful with new counterparties.
Will I find a virtual account in the VAT Register?
Yes. The Ministry of Finance's API recognises whether an individual mass-payment number (a virtual account) is assigned to the taxpayer's settlement account, and confirms it just like a regular number.
How often is the White List updated?
The Register of VAT Payers is updated every business day. So it's best to verify the account on the payment date and keep the confirmation identifier as proof of due diligence.