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GUIDE
What is the Polish VAT White List
A short, practical guide to the VAT taxpayer register: when you must verify a counterparty, what the statuses mean, the consequences of paying into an unregistered account, and how our free verifier works.
What the VAT White List is
The VAT White List (officially Wykaz podatników VAT) is a public register maintained by the Polish Ministry of Finance. It contains information on all entities registered as active or exempt VAT taxpayers in Poland — including their names, NIP and REGON numbers, addresses, and registered bank account numbers.
The register is refreshed daily. It is available through a web search on podatki.gov.pl, a REST API, and a daily flat file with SHA-512 hashes of (date, NIP, bank account) tuples. Our service uses the flat file, which lets us verify without any daily limits.
When you must verify a counterparty
Under article 96b of the Polish VAT Act, businesses are legally required to verify a counterparty in the White List for every payment exceeding 15,000 PLN (cumulative per transaction, regardless of invoice count). The requirement applies to bank transfers only.
Verification must take place on the day of the transfer. A retroactive check (e.g. a week after payment) is not sufficient, because the counterparty's status or their list of registered accounts may have changed in the meantime.
Registry statuses
Active taxpayer
The entity is registered as an active VAT taxpayer. This is the most common status — it applies to most companies engaged in VAT-taxable sales. Active taxpayers issue VAT invoices and deduct input VAT from purchases.
Exempt taxpayer
The entity is VAT-registered but uses an exemption (e.g. the subject exemption up to 200,000 PLN of turnover). Such counterparties appear in the register but do not issue VAT invoices.
Not in the register
The entity does not appear in the White List for the given NIP + account pair. This could mean: (1) the counterparty has not registered this specific account, (2) the entity is not a VAT taxpayer, (3) the entity has been removed from the register, or (4) there is a typo in the input.
Consequences of paying to an unregistered account
A payment exceeding 15,000 PLN to a bank account not registered in the White List has three tax consequences:
- 1
Loss of tax-deductible cost
The expense cannot be classified as a tax-deductible cost, which increases the taxable base for PIT or CIT.
- 2
Joint VAT liability
The buyer becomes jointly liable with the supplier for the VAT from an unpaid invoice — even if the buyer already paid that VAT in their own return.
- 3
No right to deduct VAT
If the counterparty is not an active VAT taxpayer, the buyer cannot deduct input VAT from that counterparty's invoices.
These consequences can be avoided if the payment is reported to the head of the tax office competent for the supplier within 7 days of the transfer (form ZAW-NR).
How our verification works
We download the daily flat file published by the Polish Ministry of Finance at plikplaski.mf.gov.pl every day at 03:00. The file contains SHA-512 hashes (5000 iterations) of (date, NIP, bank account) tuples for all active and exempt VAT taxpayers — about 3.6 million entries in total.
For each of your queries we compute the same hash locally and look it up in our copy. The entire operation takes less than 15 milliseconds and does not require any call to the Ministry of Finance. This is why our verifier has no daily limits, unlike the official MF API (100 queries per day per IP).
We do not store any NIP or bank account in our database — only hashes. We do not know whom you verify; we see only the result of comparing a hash against our copy of the MF register.
Tools we provide
Verification form
Enter a NIP and optionally a bank account, and see the result instantly. Every query has a shareable link and a downloadable PDF proof.
Go to the verifier →Bulk verification
Paste up to 500 NIP + account pairs. Verification takes about a second, and you can download the results as CSV.
Open bulk verification →REST API
Programmatic verification with OpenAPI documentation. Free, no API keys, no limits.
API documentation →Frequently asked questions
Is a check on your service legally binding?
Yes. Under article 96b of the Polish VAT Act, documenting the verification in your own IT system constitutes proof of the check. The downloadable PDF includes the sync ID, the as-of date, and a content signature — a complete audit trail.
Why don't I see the company name on the result page?
The Ministry of Finance flat file contains only hashes — there are no company names, addresses, or personal data inside. The only thing available is a yes/no answer to "is this NIP + account pair in the register". For company data (name, address, REGON), use our NIP and REGON validators, or the CEIDG/KRS search.
How often is the register refreshed?
The Ministry of Finance publishes the flat file once a day around midnight. Our service pulls it every day at 03:00 and updates the local copy. The maximum lag of our results versus the live MF register is about three hours.
Are there any daily limits?
No. Our verification is based on a local copy of the flat file, so every query (single, bulk, or API) is served without contacting MF servers. There is no registration, no API keys, and no daily quotas.
Do you support historical verification (past dates)?
Not yet — verification currently applies only to the current day. Historical verification (up to 5 years back) would require calling the official MF API, which has a limit of 100 queries per day. This feature is planned for a future release.
Ready to verify?
All you need is a NIP and optionally a bank account. No registration, no limits, with a downloadable PDF proof.
Verify a counterparty