{"id":24536,"date":"2026-08-17T11:17:37","date_gmt":"2026-08-17T09:17:37","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=24536"},"modified":"2026-08-17T11:17:37","modified_gmt":"2026-08-17T09:17:37","slug":"co-to-jest-biala-lista-podatnikow-vat","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/co-to-jest-biala-lista-podatnikow-vat","title":{"rendered":"Co to jest bia\u0142a lista podatnik\u00f3w VAT?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"24536\" class=\"elementor elementor-24536\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e577eb4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e577eb4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6a82a75\" data-id=\"6a82a75\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fbc5b21 elementor-widget elementor-widget-text-editor\" data-id=\"fbc5b21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Bia\u0142a lista podatnik\u00f3w VAT to bezp\u0142atny wykaz prowadzony przez Szefa Krajowej Administracji Skarbowej, w kt\u00f3rym mo\u017cemy sprawdzi\u0107 status podatkowy kontrahenta oraz jego rachunki bankowe zg\u0142oszone do wykazu<\/b><span style=\"font-weight: 400;\">. Jest szczeg\u00f3lnie przydatna przed wykonaniem przelewu za faktur\u0119, poniewa\u017c pozwala zweryfikowa\u0107, czy rachunek, na kt\u00f3ry chcemy zap\u0142aci\u0107, znajduje si\u0119 na bia\u0142ej li\u015bcie. Ma to znaczenie zw\u0142aszcza przy p\u0142atno\u015bciach o warto\u015bci przekraczaj\u0105cej 15 000 z\u0142, poniewa\u017c zap\u0142ata na rachunek spoza wykazu mo\u017ce wi\u0105za\u0107 si\u0119 z konsekwencjami podatkowymi.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">W artykule wyja\u015bniamy,<\/span><b> czym jest bia\u0142a lista podatnik\u00f3w VAT<\/b><span style=\"font-weight: 400;\">, jakie informacje mo\u017cemy na niej znale\u017a\u0107, jak sprawdzi\u0107 kontrahenta i jego rachunek oraz co zrobi\u0107, gdy rachunku nie ma w wykazie.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ce5e951 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ce5e951\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-27a22bc\" data-id=\"27a22bc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-80da6b8 elementor-widget elementor-widget-heading\" data-id=\"80da6b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Co to jest bia\u0142a lista podatnik\u00f3w VAT?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0f1d47e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0f1d47e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0922dbc\" data-id=\"0922dbc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fe0762e elementor-widget elementor-widget-text-editor\" data-id=\"fe0762e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Bia\u0142a lista podatnik\u00f3w VAT to internetowy wykaz informacji o podatnikach VAT<\/b><span style=\"font-weight: 400;\">. Dzia\u0142a od 1 wrze\u015bnia 2019 r. i jest prowadzona przez Szefa Krajowej Administracji Skarbowej. W wykazie mo\u017cemy znale\u017a\u0107 informacje dotycz\u0105ce m.in. czynnych podatnik\u00f3w VAT, podatnik\u00f3w zwolnionych oraz podmiot\u00f3w, kt\u00f3re zosta\u0142y wykre\u015blone z rejestru lub do niego przywr\u00f3cone.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Bia\u0142a lista zosta\u0142a stworzona przede wszystkim po to, aby u\u0142atwi\u0107 przedsi\u0119biorcom weryfikacj\u0119 kontrahent\u00f3w. Przed wykonaniem przelewu mo\u017cemy sprawdzi\u0107, czy firma posiada okre\u015blony status VAT oraz czy rachunek bankowy, na kt\u00f3ry mamy dokona\u0107 p\u0142atno\u015bci, znajduje si\u0119 w wykazie. Sprawdzenie kontrahenta jest bezp\u0142atne i mo\u017cemy je wykona\u0107 przez internet.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7624733 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7624733\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ce161cd\" data-id=\"ce161cd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-08636ea elementor-widget elementor-widget-heading\" data-id=\"08636ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jakie informacje znajdziemy na bia\u0142ej li\u015bcie podatnik\u00f3w VAT?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4891309 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4891309\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5b81035\" data-id=\"5b81035\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-980d877 elementor-widget elementor-widget-text-editor\" data-id=\"980d877\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Po wyszukaniu przedsi\u0119biorcy mo\u017cemy zobaczy\u0107 informacje pozwalaj\u0105ce zidentyfikowa\u0107 firm\u0119 i sprawdzi\u0107 jej status podatkowy. W wykazie mo\u017cemy znale\u017a\u0107 mi\u0119dzy innymi:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">nazw\u0119 firmy albo imi\u0119 i nazwisko przedsi\u0119biorcy,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">numer NIP,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">numer REGON,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">numer KRS \u2013 je\u017celi podmiot jest wpisany do KRS,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">status podatnika VAT,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">dat\u0119 rejestracji jako podatnika VAT,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">dat\u0119 wykre\u015blenia z rejestru VAT,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">dat\u0119 przywr\u00f3cenia rejestracji jako podatnika VAT,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">adres siedziby lub miejsce prowadzenia dzia\u0142alno\u015bci \u2013 w zale\u017cno\u015bci od rodzaju podmiotu,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">informacje dotycz\u0105ce rachunk\u00f3w bankowych,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">informacje o osobach uprawnionych do reprezentowania podmiotu, prokurentach lub wsp\u00f3lnikach \u2013 w zale\u017cno\u015bci od rodzaju przedsi\u0119biorcy.<\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Zakres prezentowanych danych zale\u017cy od rodzaju podmiotu. Inne informacje mog\u0105 by\u0107 dost\u0119pne dla jednoosobowej dzia\u0142alno\u015bci gospodarczej, a inne dla sp\u00f3\u0142ki.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d28e53b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d28e53b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0391a76\" data-id=\"0391a76\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0556c8c elementor-widget elementor-widget-heading\" data-id=\"0556c8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jak sprawdzi\u0107 kontrahenta na bia\u0142ej li\u015bcie VAT?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e683790 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e683790\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b249a6\" data-id=\"7b249a6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6623bf6 elementor-widget elementor-widget-text-editor\" data-id=\"6623bf6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Sprawdzenie kontrahenta jest stosunkowo proste. Do wyszukania firmy mo\u017cemy wykorzysta\u0107 m.in. NIP, REGON, numer rachunku bankowego albo nazw\u0119 podmiotu. Najbezpieczniejszym rozwi\u0105zaniem jest wyszukiwanie po NIP. Numer ten pozwala jednoznacznie zidentyfikowa\u0107 przedsi\u0119biorc\u0119 i ogranicza ryzyko pomylenia go z firm\u0105 o podobnej nazwie.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Je\u017celi chcemy sprawdzi\u0107 kontrahenta, mo\u017cemy:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">wej\u015b\u0107 do <\/span><a href=\"https:\/\/podatki-arch.mf.gov.pl\/wykaz-podatnikow-vat-wyszukiwarka\/?s=6342834728\"><span style=\"font-weight: 400;\">wyszukiwarki bia\u0142ej listy podatnik\u00f3w VAT<\/span><\/a><span style=\"font-weight: 400;\">,<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">wybra\u0107 spos\u00f3b wyszukiwania,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">wpisa\u0107 NIP, nazw\u0119 firmy, REGON lub numer rachunku,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">wskaza\u0107 dzie\u0144, na kt\u00f3ry chcemy sprawdzi\u0107 dane,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">uruchomi\u0107 wyszukiwanie,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">sprawdzi\u0107 dane wy\u015bwietlone dla konkretnego przedsi\u0119biorcy.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d3cadba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d3cadba\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cf41d96\" data-id=\"cf41d96\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f0bc630 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"f0bc630\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-bullhorn\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWa\u017cne!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tPrzed wykonaniem przelewu warto zwr\u00f3ci\u0107 szczeg\u00f3ln\u0105 uwag\u0119 na status VAT oraz numer rachunku bankowego.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b57edce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b57edce\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2896bd4\" data-id=\"2896bd4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bffc8a9 elementor-widget elementor-widget-spacer\" data-id=\"bffc8a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fead19b elementor-widget elementor-widget-heading\" data-id=\"fead19b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Czy mo\u017cna sprawdzi\u0107 firm\u0119 bez znajomo\u015bci NIP-u?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-01cc6b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"01cc6b4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5da52e1\" data-id=\"5da52e1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a7d6754 elementor-widget elementor-widget-text-editor\" data-id=\"a7d6754\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Tak. Do wyszukania przedsi\u0119biorcy nie zawsze potrzebujemy numeru NIP<\/b><span style=\"font-weight: 400;\">. Je\u017celi mamy tylko nazw\u0119 firmy, mo\u017cemy spr\u00f3bowa\u0107 wyszuka\u0107 j\u0105 w\u0142a\u015bnie po nazwie. W przypadku jednoosobowej dzia\u0142alno\u015bci gospodarczej nale\u017cy pami\u0119ta\u0107, \u017ce firma jest zwi\u0105zana z imieniem i nazwiskiem przedsi\u0119biorcy.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Przyk\u0142adowo, je\u017celi przedsi\u0119biorca prowadzi dzia\u0142alno\u015b\u0107 pod nazw\u0105 \u201eABC Us\u0142ugi Budowlane Jan Kowalski\u201d, wyszukuj\u0105c firm\u0119 po nazwie, mo\u017cemy pos\u0142u\u017cy\u0107 si\u0119 imieniem i nazwiskiem przedsi\u0119biorcy.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Warto jednak pami\u0119ta\u0107, \u017ce wyszukiwanie po nazwie mo\u017ce by\u0107 mniej precyzyjne. Je\u017celi znamy NIP kontrahenta, lepiej wykorzysta\u0107 w\u0142a\u015bnie ten numer.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9b81282 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b81282\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cad5236\" data-id=\"cad5236\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bfbf8d5 elementor-widget elementor-widget-heading\" data-id=\"bfbf8d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jak sprawdzi\u0107 rachunek bankowy kontrahenta?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7e4b879 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7e4b879\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c427516\" data-id=\"c427516\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ab23713 elementor-widget elementor-widget-text-editor\" data-id=\"ab23713\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Jedn\u0105 z najwa\u017cniejszych funkcji bia\u0142ej listy jest mo\u017cliwo\u015b\u0107 sprawdzenia rachunku bankowego kontrahenta.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Je\u017celi otrzymali\u015bmy faktur\u0119 i chcemy wykona\u0107 przelew, mo\u017cemy por\u00f3wna\u0107 numer rachunku znajduj\u0105cy si\u0119 na fakturze z numerem widocznym w wykazie.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W praktyce mo\u017cemy wykona\u0107 nast\u0119puj\u0105ce czynno\u015bci:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">otworzy\u0107 <\/span><a href=\"https:\/\/podatki-arch.mf.gov.pl\/wykaz-podatnikow-vat-wyszukiwarka\/?s=6342834728\"><span style=\"font-weight: 400;\">wyszukiwark\u0119 bia\u0142ej listy podatnik\u00f3w VAT<\/span><\/a><span style=\"font-weight: 400;\">,<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">wybra\u0107 wyszukiwanie po numerze rachunku bankowego,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">wpisa\u0107 numer rachunku podany przez kontrahenta,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">wskaza\u0107 dat\u0119, na kt\u00f3r\u0105 chcemy zweryfikowa\u0107 dane,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">uruchomi\u0107 wyszukiwanie,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">sprawdzi\u0107, czy rachunek jest powi\u0105zany z w\u0142a\u015bciwym przedsi\u0119biorc\u0105.<\/span><\/li><\/ol><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Je\u017celi dane si\u0119 zgadzaj\u0105, mo\u017cemy wykona\u0107 przelew.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ae486e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ae486e1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-29197ae\" data-id=\"29197ae\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-08e44b6 elementor-widget elementor-widget-heading\" data-id=\"08e44b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Dlaczego warto sprawdza\u0107 rachunek przed wykonaniem przelewu?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9da491a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9da491a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6bb9624\" data-id=\"6bb9624\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-65f81f2 elementor-widget elementor-widget-text-editor\" data-id=\"65f81f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Sprawdzenie rachunku jest szczeg\u00f3lnie wa\u017cne w przypadku transakcji o warto\u015bci przekraczaj\u0105cej 15 000 z\u0142. W okre\u015blonych sytuacjach zap\u0142ata na rachunek, kt\u00f3rego nie ma w wykazie, mo\u017ce powodowa\u0107 konsekwencje podatkowe. Dotyczy to m.in. mo\u017cliwo\u015bci wy\u0142\u0105czenia wydatku z koszt\u00f3w uzyskania przychod\u00f3w oraz odpowiedzialno\u015bci solidarnej za zaleg\u0142o\u015bci kontrahenta w VAT.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-626d1e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"626d1e4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b063564\" data-id=\"b063564\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52270c2 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"52270c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-hand-point-right\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tPami\u0119taj!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tDlatego przed wykonaniem wi\u0119kszego przelewu warto nie tylko sprawdzi\u0107 dane kontrahenta, ale r\u00f3wnie\u017c upewni\u0107 si\u0119, \u017ce numer rachunku z faktury odpowiada rachunkowi znajduj\u0105cemu si\u0119 w wykazie. Najbezpieczniej jest sprawdzi\u0107 rachunek bezpo\u015brednio przed wykonaniem przelewu. Dane dotycz\u0105ce podatnik\u00f3w i rachunk\u00f3w mog\u0105 si\u0119 zmienia\u0107. Rachunek, kt\u00f3ry znajdowa\u0142 si\u0119 w wykazie w okre\u015blonym momencie, mo\u017ce nie by\u0107 w nim widoczny w p\u00f3\u017aniejszym terminie.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6a69a63 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a69a63\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bc62146\" data-id=\"bc62146\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b5381f8 elementor-widget elementor-widget-spacer\" data-id=\"b5381f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4276c8 elementor-widget elementor-widget-text-editor\" data-id=\"c4276c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Podczas wyszukiwania mo\u017cemy wskaza\u0107 konkretny dzie\u0144, na kt\u00f3ry chcemy sprawdzi\u0107 dane. Jest to szczeg\u00f3lnie istotne, je\u015bli zale\u017cy nam na udokumentowaniu przeprowadzonej weryfikacji. Po wyszukaniu mo\u017cemy otrzyma\u0107 potwierdzenie sprawdzenia wraz z unikalnym identyfikatorem. W przypadku wi\u0119kszych p\u0142atno\u015bci warto zachowa\u0107 takie potwierdzenie w dokumentacji.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-03be700 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"03be700\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b4f7f4d\" data-id=\"b4f7f4d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e7e304d elementor-widget elementor-widget-heading\" data-id=\"e7e304d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jak znale\u017a\u0107 si\u0119 na bia\u0142ej li\u015bcie podatnik\u00f3w VAT?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3fb3851 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3fb3851\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-da23dde\" data-id=\"da23dde\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5fe161f elementor-widget elementor-widget-text-editor\" data-id=\"5fe161f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Przedsi\u0119biorca nie sk\u0142ada osobnego wniosku o wpisanie firmy na bia\u0142\u0105 list\u0119 podatnik\u00f3w VAT. Dane podatnik\u00f3w s\u0105 pobierane z rejestr\u00f3w i system\u00f3w administracji skarbowej. <\/b><span style=\"font-weight: 400;\">Je\u017celi firma zosta\u0142a prawid\u0142owo zarejestrowana, jej dane powinny zosta\u0107 uwzgl\u0119dnione w wykazie. Inaczej wygl\u0105da kwestia rachunku bankowego. Aby rachunek firmowy m\u00f3g\u0142 zosta\u0107 uwzgl\u0119dniony w wykazie, musi zosta\u0107 prawid\u0142owo zg\u0142oszony do odpowiedniego rejestru.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4139bfa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4139bfa\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f1f5850\" data-id=\"f1f5850\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8e96b12 elementor-widget elementor-widget-heading\" data-id=\"8e96b12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jak zg\u0142osi\u0107 rachunek bankowy na bia\u0142\u0105 list\u0119?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5751778 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5751778\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ce605d3\" data-id=\"ce605d3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-09a80fa elementor-widget elementor-widget-text-editor\" data-id=\"09a80fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Spos\u00f3b zg\u0142oszenia rachunku zale\u017cy od rodzaju prowadzonej dzia\u0142alno\u015bci. Je\u017celi prowadzimy jednoosobow\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 wpisan\u0105 do CEIDG, rachunek bankowy mo\u017cemy zg\u0142osi\u0107 lub zaktualizowa\u0107 za po\u015brednictwem CEIDG.<\/b><span style=\"font-weight: 400;\"> Po prawid\u0142owym zg\u0142oszeniu informacja o rachunku jest przekazywana do w\u0142a\u015bciwych organ\u00f3w i mo\u017ce zosta\u0107 uwzgl\u0119dniona w wykazie.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W przypadku sp\u00f3\u0142ek i innych podmiot\u00f3w spos\u00f3b zg\u0142oszenia rachunku mo\u017ce by\u0107 inny. W zale\u017cno\u015bci od rodzaju podmiotu dane mog\u0105 by\u0107 przekazywane m.in. za pomoc\u0105 formularzy NIP-8 lub NIP-2. Nie sk\u0142adamy natomiast osobnego zg\u0142oszenia rachunku bezpo\u015brednio do bia\u0142ej listy. Rachunek jest uwzgl\u0119dniany w wykazie na podstawie danych znajduj\u0105cych si\u0119 w odpowiednich rejestrach.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-444525e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"444525e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0a71818\" data-id=\"0a71818\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-97374e1 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"97374e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-bullhorn\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWa\u017cne!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tJe\u017celi rachunek zosta\u0142 zg\u0142oszony, ale nadal nie jest widoczny w wykazie, warto w pierwszej kolejno\u015bci sprawdzi\u0107, czy dane zosta\u0142y przekazane prawid\u0142owo. Nale\u017cy r\u00f3wnie\u017c uwzgl\u0119dni\u0107 czas potrzebny na aktualizacj\u0119 informacji w systemach administracji skarbowej.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-42bc6ed elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42bc6ed\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8690113\" data-id=\"8690113\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6879615 elementor-widget elementor-widget-spacer\" data-id=\"6879615\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4a5e94 elementor-widget elementor-widget-text-editor\" data-id=\"d4a5e94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Je\u017celi dane przedsi\u0119biorcy s\u0105 nieprawid\u0142owe, w okre\u015blonych sytuacjach mo\u017cna zwr\u00f3ci\u0107 si\u0119 do Szefa Krajowej Administracji Skarbowej o ich sprostowanie lub usuni\u0119cie.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1ecfa11 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1ecfa11\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b58ef3e\" data-id=\"b58ef3e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-444379d elementor-widget elementor-widget-heading\" data-id=\"444379d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jakie s\u0105 sankcje za zap\u0142at\u0119 na rachunek spoza bia\u0142ej listy?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-34199b2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"34199b2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1d2de84\" data-id=\"1d2de84\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aba9c7d elementor-widget elementor-widget-text-editor\" data-id=\"aba9c7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Samo wykonanie przelewu na rachunek spoza bia\u0142ej listy nie oznacza automatycznie, \u017ce przedsi\u0119biorca poniesie sankcj\u0119. Znaczenie maj\u0105 m.in. warto\u015b\u0107 transakcji oraz spe\u0142nienie warunk\u00f3w okre\u015blonych w przepisach. W przypadku transakcji o warto\u015bci powy\u017cej 15 000 z\u0142 zap\u0142ata na rachunek, kt\u00f3rego nie ma w wykazie, mo\u017ce wi\u0105za\u0107 si\u0119 z konsekwencjami podatkowymi. Jedn\u0105 z nich mo\u017ce by\u0107 brak mo\u017cliwo\u015bci zaliczenia wydatku do koszt\u00f3w uzyskania przychod\u00f3w. Drug\u0105 konsekwencj\u0105 mo\u017ce by\u0107 odpowiedzialno\u015b\u0107 solidarna za zaleg\u0142o\u015bci podatkowe kontrahenta w VAT zwi\u0105zane z dan\u0105 transakcj\u0105.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Dlatego w przypadku wi\u0119kszych p\u0142atno\u015bci warto wprowadzi\u0107 w firmie prost\u0105 zasad\u0119: przed wykonaniem przelewu sprawdzamy rachunek kontrahenta na bia\u0142ej li\u015bcie i zachowujemy potwierdzenie weryfikacji.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-431d5aa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"431d5aa\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6f1f0dd\" data-id=\"6f1f0dd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c4763e elementor-widget elementor-widget-heading\" data-id=\"5c4763e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Co zrobi\u0107, je\u015bli przelew zosta\u0142 ju\u017c wykonany na rachunek spoza bia\u0142ej listy?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a10e421 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a10e421\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-23a6819\" data-id=\"23a6819\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-619609d elementor-widget elementor-widget-text-editor\" data-id=\"619609d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Je\u017celi przelew zosta\u0142 ju\u017c wykonany na rachunek spoza wykazu, nie oznacza to automatycznie, \u017ce nie mo\u017cemy unikn\u0105\u0107 konsekwencji podatkowych. Przepisy przewiduj\u0105 mo\u017cliwo\u015b\u0107 odpowiedniego zawiadomienia urz\u0119du skarbowego o dokonaniu p\u0142atno\u015bci na rachunek spoza wykazu. S\u0142u\u017cy do tego <\/span><b>zawiadomienie ZAW-NR<\/b><span style=\"font-weight: 400;\">. Druk nale\u017cy z\u0142o\u017cy\u0107 w ci\u0105gu 7 dni od dnia zlecenia przelewu do urz\u0119du skarbowego w\u0142a\u015bciwego dla podatnika, kt\u00f3ry dokona\u0142 p\u0142atno\u015bci. Z\u0142o\u017cenie zawiadomienia w terminie pozwala unikn\u0105\u0107 negatywnych konsekwencji zwi\u0105zanych z zap\u0142at\u0105 na rachunek spoza wykazu.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cb252c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cb252c7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-08c1844\" data-id=\"08c1844\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-05457ba elementor-widget elementor-widget-heading\" data-id=\"05457ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ \u2013 najcz\u0119\u015bciej zadawane pytania<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0c2e610 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0c2e610\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-312c863\" data-id=\"312c863\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-abc06d5 elementor-widget elementor-widget-accordion\" data-id=\"abc06d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1801\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1801\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Czy bia\u0142a lista podatnik\u00f3w VAT jest bezp\u0142atna?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1801\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1801\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Tak. Korzystanie z wykazu podatnik\u00f3w VAT jest bezp\u0142atne.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1802\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1802\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Czy ka\u017cdy przedsi\u0119biorca musi by\u0107 na bia\u0142ej li\u015bcie?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1802\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1802\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Dane przedsi\u0119biorc\u00f3w s\u0105 pobierane z odpowiednich rejestr\u00f3w i system\u00f3w administracji skarbowej. Nie sk\u0142ada si\u0119 osobnego wniosku o wpisanie firmy do bia\u0142ej listy.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1803\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1803\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Czy na bia\u0142ej li\u015bcie znajdziemy numer rachunku ka\u017cdego przedsi\u0119biorcy?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1803\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1803\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Nie. W wykazie znajduj\u0105 si\u0119 okre\u015blone rachunki zwi\u0105zane z dzia\u0142alno\u015bci\u0105 gospodarcz\u0105. Nie ka\u017cdy rachunek bankowy przedsi\u0119biorcy musi by\u0107 widoczny.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1804\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1804\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Czy mo\u017cna sprawdzi\u0107 kontrahenta bez NIP-u?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1804\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1804\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Tak. Wyszukiwanie mo\u017ce by\u0107 mo\u017cliwe r\u00f3wnie\u017c po nazwie, REGON-ie lub numerze rachunku bankowego. Je\u017celi znamy NIP, warto jednak wykorzysta\u0107 go do jednoznacznej identyfikacji firmy.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1805\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1805\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Czy trzeba sprawdza\u0107 rachunek przed ka\u017cdym przelewem?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1805\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1805\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W przypadku p\u0142atno\u015bci, przy kt\u00f3rych istotna jest weryfikacja rachunku na bia\u0142ej li\u015bcie, najbezpieczniej jest sprawdzi\u0107 go bezpo\u015brednio przed wykonaniem przelewu.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1806\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1806\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Co zrobi\u0107, gdy zap\u0142acili\u015bmy na rachunek spoza bia\u0142ej listy?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1806\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1806\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W takiej sytuacji nale\u017cy mo\u017cliwie szybko sprawdzi\u0107, czy i jakie dzia\u0142ania nale\u017cy podj\u0105\u0107. Jednym z przewidzianych rozwi\u0105za\u0144 jest z\u0142o\u017cenie zawiadomienia ZAW-NR, je\u017celi spe\u0142nione s\u0105 warunki okre\u015blone w przepisach.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f5563b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f5563b5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e5711fb\" data-id=\"e5711fb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f9bab70 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f9bab70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ef27373 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef27373\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d3e2986\" data-id=\"d3e2986\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7358f8f elementor-widget elementor-widget-text-editor\" data-id=\"7358f8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Autor:\u00a0Agnieszka Fida<\/strong><\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">Specjalista ds. ksi\u0119gowo\u015bci<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-af8812e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af8812e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4230521\" data-id=\"4230521\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d920275 elementor-widget elementor-widget-heading\" data-id=\"d920275\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Przeczytaj r\u00f3wnie\u017c<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ec7a52e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ec7a52e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d822054\" data-id=\"d822054\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ec7240a elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"ec7240a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li 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