Polish tax and VAT status is verified through the Biała lista (White List of VAT Taxpayers), maintained by the Head of the National Revenue Administration (Szef KAS) at podatki.gov.pl. The register is free, requires no login, and returns status, registered address, declared bank accounts, and the history of exclusions or reinstatements with dates. For a foreign buyer or lender assessing Polish collateral, this extract answers two questions: is the counterparty currently a registered VAT payer, and are payments being routed to accounts the tax authority recognises.
- What the register shows
- VAT status, registered business address, declared bank accounts, and reasons for deregistration or reinstatement with dates. Source: Biała lista (podatki.gov.pl, Szef KAS) · verified 2026-08-09
- Cost
- Free of charge, no registration required. The register is publicly accessible without login.
- Historical queries
- Status can be checked for any past date, not only the current day.
- What the register does not show
- Outstanding tax liabilities, assessed penalties, or the existence of enforcement proceedings. Those require separate instruments.
This register is public and free of charge. What you are paying for is the removed path: knowing which identifier to query, reading the Polish-language output correctly, cross-referencing declared accounts against transaction records, and producing a dated, signed extract in English that a lender or board can rely on without further translation.
Why tax status matters for collateral assessment
A Polish asset's collateral value is not purely a function of its market price. A seller or borrower with suspended VAT status creates payment risk on the transaction itself. Under Polish law, a payment made to a bank account not listed on the Biała lista may trigger joint and several VAT liability for the paying party. That liability attaches regardless of whether the buyer acted in good faith. Lenders underwriting Polish real estate or business assets therefore require confirmation that the counterparty's accounts are listed — and that this was verified on the specific transaction date.
The register also records the reason for any past exclusion and the date of reinstatement. A counterparty reinstated after exclusion for fraudulent invoicing is a different risk profile from one reinstated after an administrative error. The extract captures this history; a live web check does not preserve it.
What the Biała lista does and does not cover
The register covers entities registered for VAT in Poland. It does not cover sole traders exempt from VAT, nor does it cover foreign entities not registered for Polish VAT. For a Polish company operating through a subsidiary, the register entry covers the subsidiary's NIP, not the parent group.
| Data point | Available | Conditions |
|---|---|---|
| Current VAT registration status | Yes | Query by NIP, REGON, or account number |
| Declared bank accounts | Yes | Accounts reported to KAS; not all accounts held |
| Status on a past date | Yes | Any date from register inception |
| Reason for exclusion or reinstatement | Yes | Coded reason with date |
| Outstanding tax debt amount | No | Requires tax clearance certificate (zaświadczenie) |
| Ongoing enforcement proceedings | No | Requires separate enforcement register query |
| Corporate income tax compliance | No | CIT status not reflected in Biała lista |
| Insolvency status | No | Requires KRZ query (krz.ms.gov.pl) |
Collateral encumbrances: the registers that run alongside
Tax status alone does not establish whether an asset is free of encumbrances. Two separate pledge registers must be checked for a complete picture.
The Rejestr Zastawów (Ministry of Justice, Centralna Informacja) covers civil-law pledges on movables and receivables. A certificate on a pledgor (DW-1) costs 20 PLN; a certificate on a specific asset (DW-2) costs 20 PLN; a full extract (DW-4) costs 15 PLN. The Rejestr Zastawów Skarbowych (Ministry of Finance) covers fiscal pledges arising from unpaid tax obligations. Search by asset is free; a formal certificate costs 50 PLN via e-Urząd Skarbowy. A clean Biała lista result and an undisclosed fiscal pledge can coexist. Checking only one register leaves the other unchecked.
Company register and financial statements
KRS (Krajowy Rejestr Sądowy) entries are free to access. A certified extract costs approximately 30–60 PLN. Filed financial statements are available without charge through the Repozytorium Dokumentów Finansowych. Both registers are queried in parallel with the Biała lista to establish whether the VAT-registered entity matches the contracting party and whether its reported financials are consistent with the transaction value.
Insolvency register
The Krajowy Rejestr Zadłużonych (KRZ, krz.ms.gov.pl) is public, free, and requires no login. It covers insolvency and restructuring proceedings opened from 1 December 2021. Proceedings opened before that date were recorded in the Monitor Sądowy i Gospodarczy (MSiG) and the former Rejestr Dłużników Niewypłacalnych. An absence of a KRZ entry does not confirm the absence of earlier proceedings. Both systems must be checked.
The limit of what the sources allow
The Biała lista confirms registration status and listed accounts. It does not disclose the amount of any tax liability, whether a payment plan is in place, or whether enforcement has commenced. A counterparty can appear as an active VAT payer while carrying a material unpaid CIT or ZUS obligation. That gap is not visible in the register.
The Rejestr Zastawów Skarbowych discloses fiscal pledges that have been formally registered. A tax authority may have initiated enforcement before the pledge is registered. The extract captures the registered state; it does not capture the enforcement pipeline.
KRZ covers proceedings from December 2021. For any entity with history before that date, a parallel MSiG search is required. MSiG outputs are PDF files; no structured data export is available. The ceiling of what the sources allow is stated before payment.
What is included at each tier
| Tier | Price (EUR) | Included | Not included |
|---|---|---|---|
| Signal | 290 | Biała lista extract on the named entity (current status + account verification); KRS company register check; dated English-language summary; source PDF attachments | Historical status queries; pledge register checks; insolvency register; financial statement review; cross-entity group check |
| Standard | 470 | All Signal content; historical Biała lista query for up to three transaction dates; Rejestr Zastawów Skarbowych certificate; KRZ insolvency check; MSiG search for pre-2021 proceedings; filed financial statements (last two years) | Rejestr Zastawów (civil pledges); land register query; group structure mapping; enforcement proceedings status |
| Extended | 960 | All Standard content; Rejestr Zastawów check (civil pledges, DW-1 and DW-2 certificates); land register (EKW) query where KW number is supplied; CRBR beneficial ownership extract; consolidated written report with source cross-reference table; delivery within five business days | Legal qualification of findings; enforcement action; negotiation of payment plans; representation before tax authority |
Frequently asked questions
Can the Biała lista be checked for a past transaction date?
Yes. The register supports queries on any historical date. This matters when a payment was made months before the current verification and the buyer needs to demonstrate that the account was listed at the time of transfer.
Does a clean Biała lista result mean there are no tax liabilities?
No. Active VAT registration and outstanding tax obligations are independent. A company can be listed and compliant for VAT purposes while carrying unpaid corporate income tax or social insurance arrears. Those are not visible in this register.
What identifier is needed to run the check?
The NIP (tax identification number) is the primary query key. The register also accepts REGON (statistical number) and bank account number. The entity's full legal name is not a search key; the NIP must be confirmed separately from the KRS extract.
Is the Rejestr Zastawów Skarbowych the same as the Rejestr Zastawów?
No. They are separate systems under different ministries. The Rejestr Zastawów (Ministry of Justice) covers pledges created by private agreement. The Rejestr Zastawów Skarbowych (Ministry of Finance) covers pledges arising from unpaid tax obligations. Both must be checked independently; one does not include the other.
How long does the report take to deliver?
Signal and Standard reports are delivered within three business days of receiving the required identifiers. Extended reports are delivered within five business days. Delivery times assume no access delays at the source registers.
Disclaimer: This report is a factual compilation from official registers and public sources. It is provided for informational purposes only, does not constitute legal advice, and contains no legal qualification of the facts established. KORDECKI & Partners assumes no liability for actions taken or not taken based on this material. For advice regarding your particular situation, please contact info@kordeckipartners.com.