{"id":24834,"date":"2026-10-26T10:40:39","date_gmt":"2026-10-26T09:40:39","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=24834"},"modified":"2026-10-26T10:40:39","modified_gmt":"2026-10-26T09:40:39","slug":"vies-jak-sprawdzic-numer-vat-ue-kontrahenta-w-unii-europejskiej","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/vies-jak-sprawdzic-numer-vat-ue-kontrahenta-w-unii-europejskiej","title":{"rendered":"VIES \u2013 jak sprawdzi\u0107 numer VAT UE kontrahenta w Unii Europejskiej?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"24834\" class=\"elementor elementor-24834\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a440a41 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a440a41\" 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-7fac44c\" data-id=\"7fac44c\" 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-d2233e1 elementor-widget elementor-widget-text-editor\" data-id=\"d2233e1\" 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>Co to jest VIES<\/b><span style=\"font-weight: 400;\">, jak dzia\u0142a i jak z niego korzysta\u0107 przy weryfikacji kontrahent\u00f3w z terenu Unii Europejskiej? Dowiedz si\u0119, jakie obowi\u0105zki podatkowe wi\u0105\u017c\u0105 si\u0119 z transakcjami wewn\u0105trzwsp\u00f3lnotowymi w Polsce.<\/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-0bd0cfe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0bd0cfe\" 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-196348d\" data-id=\"196348d\" 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-e4ff5f9 elementor-widget elementor-widget-heading\" data-id=\"e4ff5f9\" 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\">VIES \u2013 co to jest i kiedy musisz z niego skorzysta\u0107?\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-5d8caa7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d8caa7\" 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-9762ab6\" data-id=\"9762ab6\" 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-34460eb elementor-widget elementor-widget-text-editor\" data-id=\"34460eb\" 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>VIES (VAT Information Exchange System) to unijny system wymiany informacji o podatku od warto\u015bci dodanej.<\/b><span style=\"font-weight: 400;\"> Umo\u017cliwia weryfikacj\u0119 numer\u00f3w VAT kontrahent\u00f3w z 27 kraj\u00f3w UE oraz Irlandii P\u00f3\u0142nocnej. VIES weryfikuje status prawny europejskich kontrahent\u00f3w i pozwala na sprawdzenie, czy dany podmiot jest aktywnym podatnikiem VAT UE.<\/span><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">System VIES to narz\u0119dzie online Komisji Europejskiej; nie jest samodzieln\u0105 baz\u0105 danych, lecz \u201ebramk\u0105&#8221; przekazuj\u0105c\u0105 zapytania do krajowych rejestr\u00f3w VAT w pa\u0144stwach cz\u0142onkowskich Unii Europejskiej.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Sprawdzenie numeru VAT UE (numeru VAT z prefiksem kraju, np. PL, DE, FR) jest niezb\u0119dne przy wewn\u0105trzwsp\u00f3lnotowej dostawie towar\u00f3w (WDT), wewn\u0105trzwsp\u00f3lnotowym nabyciu towar\u00f3w (WNT) oraz przy \u015bwiadczeniu us\u0142ug na rzecz kontrahent\u00f3w z innego kraju UE. VIES dotyczy tych transakcji wprost.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Weryfikacja w VIES jest kluczowa dla transakcji z VAT 0%. Dzi\u0119ki VIES przedsi\u0119biorcy mog\u0105 stosowa\u0107 stawk\u0119 0% VAT w transakcjach wewn\u0105trzwsp\u00f3lnotowych, pod warunkiem spe\u0142nienia pozosta\u0142ych wymog\u00f3w prawnych, a samo sprawdzenie kontrahenta jest wa\u017cne dla jej zastosowania.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Numer NIP to krajowy identyfikator podatkowy. Numer VAT UE to ten sam NIP, ale z prefiksem kraju (np. \u201ePL1234567890&#8243;). Aby podatnik VAT m\u00f3g\u0142 uczestniczy\u0107 w obrocie wewn\u0105trzwsp\u00f3lnotowym, jego numer musi by\u0107 aktywny w systemie VIES Komisji Europejskiej.<\/span><\/li><\/ul>\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-1c3dd32 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c3dd32\" 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-521e2f8\" data-id=\"521e2f8\" 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-33a292e elementor-widget elementor-widget-heading\" data-id=\"33a292e\" 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 dzia\u0142a system VIES?\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-ed0dfe5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ed0dfe5\" 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-f60e65a\" data-id=\"f60e65a\" 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-3ad9479 elementor-widget elementor-widget-text-editor\" data-id=\"3ad9479\" 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;\">Wyszukiwarka VIES dzia\u0142a jako po\u015brednik mi\u0119dzy krajowymi bazami VAT. U\u017cytkownik wybiera kraj wydania numeru VAT, wpisuje numer, a system przekierowuje zapytanie do odpowiedniej krajowej administracji skarbowej, kt\u00f3ra zwraca odpowied\u017a, czy numer jest wa\u017cny lub niewa\u017cny.<\/span><\/p><ul><li><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">System VIES dzia\u0142a w czasie rzeczywistym, co przyspiesza weryfikacj\u0119. Dane s\u0105 pobierane bezpo\u015brednio z serwer\u00f3w administracji skarbowych poszczeg\u00f3lnych pa\u0144stw. VIES nie przechowuje danych, tylko je przekazuje.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Wyszukiwarka VIES jest dost\u0119pna bezp\u0142atnie na<\/span><a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/?lang=en\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">stronie Komisji Europejskiej<\/span><\/a><span style=\"font-weight: 400;\">, bez logowania. System VIES jest dost\u0119pny w 23 j\u0119zykach UE, w tym po polsku.<\/span><\/span><\/li><li><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Wynik zapytania zawiera informacj\u0119 o statusie numeru VAT UE: \u201evalid&#8221; (wa\u017cny) lub \u201einvalid&#8221; (niewa\u017cny). W niekt\u00f3rych krajach podawana jest r\u00f3wnie\u017c nazwa firmy i adres; zale\u017cy to od krajowych przepis\u00f3w o ochronie danych.<\/span><\/li><li><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Je\u015bli wyszukiwarka zwr\u00f3ci komunikat \u201eservice unavailable&#8221; lub brak odpowiedzi, powt\u00f3rz zapytanie po kilku minutach. Przy d\u0142u\u017cszych problemach skontaktuj si\u0119 z urz\u0119dem skarbowym kraju, w kt\u00f3rym numer VAT zosta\u0142 nadany.<\/span><\/li><\/ul>\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-ad2c4da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad2c4da\" 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-3cdbbb6\" data-id=\"3cdbbb6\" 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-4b43ce8 elementor-widget elementor-widget-heading\" data-id=\"4b43ce8\" 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 korzysta\u0107 z wyszukiwarki VIES?<\/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-47307f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"47307f5\" 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-03b6da5\" data-id=\"03b6da5\" 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-4a3d521 elementor-widget elementor-widget-text-editor\" data-id=\"4a3d521\" 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;\">Poni\u017cej znajdziesz instrukcj\u0119, <\/span><b>jak samodzielnie sprawdzi\u0107 numer VAT UE kontrahenta.\u00a0<\/b><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Kroki weryfikacji:<\/span><\/p><ul><li><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Wybierz pa\u0144stwo cz\u0142onkowskie lub Irlandi\u0119 P\u00f3\u0142nocn\u0105 z rozwijanej listy (np. \u201ePoland \u2013 PL&#8221;).<\/span><\/li><li><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Wpisz numer VAT kontrahenta bez spacji. W formularzu VIES zazwyczaj wpisujesz sam numer, poniewa\u017c kraj wybierasz osobno.<\/span><\/li><li><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Opcjonalnie uzupe\u0142nij dane pytaj\u0105cego: kraj, NIP, nazw\u0119 firmy. To umo\u017cliwia uzyskanie pe\u0142niejszego potwierdzenia, kt\u00f3re mo\u017ce obejmowa\u0107 nazw\u0119 i adres nabywcy.<\/span><\/li><li><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Kliknij \u201eVerify&#8221; \/ \u201eSprawd\u017a&#8221;. Weryfikacja w VIES potwierdza aktywno\u015b\u0107 numeru VAT kontrahenta. VIES umo\u017cliwia weryfikacj\u0119 numer\u00f3w VAT z 27 kraj\u00f3w UE.<\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Otrzymany wynik \u201evalid&#8221; lub \u201einvalid&#8221; udokumentuj: zapisz PDF, zanotuj dat\u0119 zapytania i numer konsultacji (consultation number), je\u015bli system go zwraca. To potwierdzenie przydaje si\u0119 przy kontroli skarbowej i mo\u017ce okaza\u0107 si\u0119 istotnym dowodem dochowania nale\u017cytej staranno\u015bci.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-48d33fa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"48d33fa\" 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-inner-column elementor-element elementor-element-1bd3786\" data-id=\"1bd3786\" 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-ecc5278 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"ecc5278\" 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\tFirmy spoza Unii Europejskiej, kt\u00f3re maj\u0105 jedynie lokalny numer podatkowy, nie pojawiaj\u0105 si\u0119 w systemie VIES i nie posiadaj\u0105 numeru VAT UE w rozumieniu przepis\u00f3w unijnych. Podanie takiego numeru w transakcji nie uprawnia do stawki 0%.\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\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-8d12c1e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8d12c1e\" 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-0a8eff7\" data-id=\"0a8eff7\" 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-afcc5d5 elementor-widget elementor-widget-spacer\" data-id=\"afcc5d5\" 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-a611b4f elementor-widget elementor-widget-heading\" data-id=\"a611b4f\" 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\">Wyniki weryfikacji VAT UE w VIES i mo\u017cliwe problemy\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-83b5b38 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"83b5b38\" 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-34baf5d\" data-id=\"34baf5d\" 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-36fcf9f elementor-widget elementor-widget-text-editor\" data-id=\"36fcf9f\" 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;\">System VIES mo\u017ce zwr\u00f3ci\u0107 jeden z kilku status\u00f3w. Ka\u017cdy wynik niesie inne konsekwencje dla podatnika. B\u0142\u0119dna weryfikacja mo\u017ce prowadzi\u0107 do konsekwencji podatkowych, w tym do doszacowania VAT.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Numer wa\u017cny (\u201evalid&#8221;)<\/b><span style=\"font-weight: 400;\"> \u2013 podmiot jest zarejestrowany jako podatnik VAT UE. Mo\u017cna stosowa\u0107 zasady dla transakcji wewn\u0105trzwsp\u00f3lnotowych i stawki 0%, o ile spe\u0142nione s\u0105 pozosta\u0142e warunki dostawy lub us\u0142ug.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Numer niewa\u017cny (\u201einvalid&#8221;)<\/b><span style=\"font-weight: 400;\"> \u2013 kontrahent nie jest aktywnym podatnikiem VAT UE. Nie wolno traktowa\u0107 go jako nabywcy uprawnionego do stawki 0%. Sprzeda\u017c bez w\u0142a\u015bciwej weryfikacji VAT UE nara\u017ca na obowi\u0105zek naliczenia krajowej stawki VAT.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>\u201eData not available&#8221; \/ \u201eservice unavailable&#8221;<\/b><span style=\"font-weight: 400;\"> \u2013 chwilowy brak dost\u0119pno\u015bci krajowej bazy (np. przerwa techniczna w Niemczech lub Grecji). Powt\u00f3rz zapytanie za kilka minut.<\/span><\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Je\u015bli kontrahent twierdzi, \u017ce jego numer jest aktywny, a VIES pokazuje wynik \u201einvalid&#8221;, popro\u015b o potwierdzenie z lokalnego urz\u0119du skarbowego lub skontaktuj si\u0119 z polskim Biurem Wymiany Informacji Podatkowych. Dane w systemie VIES mog\u0105 by\u0107 nieaktualne, poniewa\u017c odpowiedzialno\u015b\u0107 za ich aktualizacj\u0119 ponosz\u0105 krajowe administracje, a Komisja Europejska nie odpowiada za kompletno\u015b\u0107 i dok\u0142adno\u015b\u0107 danych przekazywanych przez pa\u0144stwa cz\u0142onkowskie.<\/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-6ba5718 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ba5718\" 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-d83659e\" data-id=\"d83659e\" 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-50ff5c8 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"50ff5c8\" 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\tSystem VIES pomaga zapobiega\u0107 oszustwom podatkowym na skal\u0119 mi\u0119dzynarodow\u0105 i minimalizuje ryzyko wsp\u00f3\u0142pracy z nieuczciwymi kontrahentami. Nowe zmiany wynikaj\u0105ce z Rozporz\u0105dzenia UE 2025\/517 zwi\u0119ksz\u0105 efektywno\u015b\u0107 VIES w przeciwdzia\u0142aniu oszustwom. VIES b\u0119dzie lepiej zintegrowany z innymi systemami podatkowymi, a centralny system VIES ma by\u0107 w pe\u0142ni operacyjny od 1 lipca 2030.\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-ebf1e6c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ebf1e6c\" 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-5f6e128\" data-id=\"5f6e128\" 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-b866246 elementor-widget elementor-widget-spacer\" data-id=\"b866246\" 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-4881585 elementor-widget elementor-widget-heading\" data-id=\"4881585\" 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\">VIES, bia\u0142a lista i obowi\u0105zki podatkowe w Polsce<\/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-cd5bbb2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd5bbb2\" 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-d1e6bef\" data-id=\"d1e6bef\" 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-a25e554 elementor-widget elementor-widget-text-editor\" data-id=\"a25e554\" 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;\">Polski podatnik VAT musi korzysta\u0107 z dw\u00f3ch narz\u0119dzi weryfikacji: systemu VIES dla numer\u00f3w VAT UE i<\/span><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/co-to-jest-biala-lista-podatnikow-vat\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">bia\u0142ej listy podatnik\u00f3w VAT<\/span><\/a><span style=\"font-weight: 400;\"> dla transakcji krajowych. R\u00f3\u017cnice mi\u0119dzy nimi:<\/span><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Bia\u0142a lista<\/span><span style=\"font-weight: 400;\"> zawiera dane o polskich podatnikach VAT: NIP, rachunki bankowe, status (czynny, zawieszony, wykre\u015blony). Transakcje krajowe powy\u017cej 15 000 z\u0142 brutto wymagaj\u0105 p\u0142atno\u015bci na konto widoczne na bia\u0142ej li\u015bcie.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">System VIES weryfikuje numery VAT UE kontrahent\u00f3w z innych kraj\u00f3w Unii Europejskiej na potrzeby obrotu wewn\u0105trzwsp\u00f3lnotowego.<\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Rejestracja i obowi\u0105zki:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Przedsi\u0119biorca musi zarejestrowa\u0107 si\u0119 do VAT UE przed transakcjami wewn\u0105trzwsp\u00f3lnotowymi. Formularz VAT-R nale\u017cy uzupe\u0142ni\u0107 w celu rejestracji; w cz\u0119\u015bci dotycz\u0105cej VAT UE wskazujesz zamiar prowadzenia obrotu z kontrahentami z UE. Przy WDT istotne jest te\u017c, aby nabywca by\u0142 zarejestrowany jako podatnik VAT UE. Wi\u0119cej o rejestracji przeczytasz w artykule o<\/span><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-dziala-zwolnienie-podmiotowe-z-vat\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">zwolnieniu podmiotowym z 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;\">Nie musisz rejestrowa\u0107 do VAT UE &#8211; je\u017celi \u0142\u0105czna suma twojego wewn\u0105trzwsp\u00f3lnotowego nabycia towar\u00f3w nie przekracza kwoty 50 ty\u015b z\u0142. w danym roku podatkowym. Brak rejestracji do VAT UE skutkuje opodatkowaniem stawk\u0105 krajow\u0105, dlatego weryfikacja ma znaczenie dla zachowania prawa do stawki 0% VAT.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Dokumentowanie sprawdzenia VAT UE w systemie VIES to element nale\u017cytej staranno\u015bci. Dane o kontrahentach trafiaj\u0105 do plik\u00f3w JPK_V7 oraz informacji podsumowuj\u0105cych VAT-UE, w kt\u00f3rych trzeba wykaza\u0107 dane unijnych kontrahent\u00f3w, a w razie podania nieaktywnego numeru mo\u017cna p\u00f3\u017aniej z\u0142o\u017cy\u0107 korekt\u0119. Przy ewentualnych korektach VAT UE historia weryfikacji pomaga uzasadni\u0107 zastosowan\u0105 stawk\u0119.<\/span><\/li><\/ul>\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-9339dcd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9339dcd\" 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-c11d6d6\" data-id=\"c11d6d6\" 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-41deca2 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"41deca2\" 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=\"far fa-lightbulb\"><\/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\tCzy wiesz, \u017ce...\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\tNowe regulacje VIES wesz\u0142y w \u017cycie w 2025 roku. W 2025 roku wprowadzony zosta\u0142 tak\u017ce jednookienkowy system rejestracji VAT, co dotyczy m.in. procedury SME dla ma\u0142ych firm w UE. Nowe regulacje u\u0142atwi\u0105 \u017cycie ma\u0142ym i \u015brednim przedsi\u0119biorcom prowadz\u0105cym sprzeda\u017c na terenie UE.\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-4d35b1c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d35b1c\" 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-ecf10e2\" data-id=\"ecf10e2\" 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-67abbd2 elementor-widget elementor-widget-spacer\" data-id=\"67abbd2\" 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-8da8681 elementor-widget elementor-widget-heading\" data-id=\"8da8681\" 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\">Automatyczna weryfikacja VAT UE w programie Formsoft SKP<sup>\u00ae<\/sup><\/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-b8e551f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b8e551f\" 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-792918c\" data-id=\"792918c\" 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-edba491 elementor-widget elementor-widget-text-editor\" data-id=\"edba491\" 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;\">R\u0119czne sprawdzanie kontrahent\u00f3w w wyszukiwarce VIES przy du\u017cej liczbie faktur poch\u0142ania czas. Dlatego warto korzysta\u0107 z automatyzacji w oprogramowaniu ksi\u0119gowym.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Formsoft SKP<sup>\u00ae<\/sup> oferuje modu\u0142y do obs\u0142ugi<\/span><a href=\"https:\/\/www.ksiega-podatkowa.pl\/dla-firm\/moduly-podatek-vat\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">podatku VAT<\/span><\/a><span style=\"font-weight: 400;\">, JPK_V7, VAT-UE, KPiR i rycza\u0142tu oraz<\/span><a href=\"https:\/\/www.ksiega-podatkowa.pl\/ksef\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">integracj\u0119 z KSeF<\/span><\/a><span style=\"font-weight: 400;\">. W ramach tych modu\u0142\u00f3w program wspiera u\u017cytkownika przy weryfikacji kontrahent\u00f3w z Unii Europejskiej:<\/span><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Przypisywanie i przechowywanie numeru VAT UE kontrahenta w kartotece wraz z histori\u0105 sprawdze\u0144.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Powi\u0105zanie dokument\u00f3w sprzeda\u017cy i zakupu z danym numerem VAT, w tym oznaczanie transakcji wewn\u0105trzwsp\u00f3lnotowych zgodnie z wymogami<\/span><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/kody-gtu-jpk-v7\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">kod\u00f3w GTU w JPK_V7<\/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;\">Przygotowywanie danych do wysy\u0142ki JPK_V7 oraz informacji podsumowuj\u0105cych VAT-UE z uwzgl\u0119dnieniem statusu VAT UE kontrahent\u00f3w.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Obs\u0142uga ksi\u0119gowania WNT i dostawy towar\u00f3w z poziomu jednego programu.<\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Korzystanie z jednego narz\u0119dzia do fakturowania, obs\u0142ugi VAT UE, JPK oraz KSeF ogranicza ryzyko pomy\u0142ek i daje \u0142atwy dost\u0119p do historii danych kontrahent\u00f3w przy kontroli, kt\u00f3ra mo\u017ce okaza\u0107 si\u0119 pomocna jako dow\u00f3d poprawnej weryfikacji. Program nie zast\u0119puje systemu VIES, lecz wspiera poprawne wykorzystanie danych z VIES w codziennej ksi\u0119gowo\u015bci.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Formsoft SKP<sup>\u00ae<\/sup> sprawdza si\u0119 szczeg\u00f3lnie w biurach rachunkowych obs\u0142uguj\u0105cych firmy z obrotem wewn\u0105trzwsp\u00f3lnotowym oraz w\u015br\u00f3d przedsi\u0119biorc\u00f3w, kt\u00f3rzy chc\u0105 samodzielnie prowadzi\u0107 uproszczon\u0105 ksi\u0119gowo\u015b\u0107 i mie\u0107 pe\u0142n\u0105 kontrol\u0119 nad numerami VAT UE swoich kontrahent\u00f3w.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8317a02 elementor-widget elementor-widget-image\" data-id=\"8317a02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2.jpg\" class=\"attachment-full size-full wp-image-21051\" alt=\"banner akademia skp 2\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2.jpg 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-300x63.jpg 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-1024x216.jpg 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-768x162.jpg 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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-55ddb4a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"55ddb4a\" 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-1f102bf\" data-id=\"1f102bf\" 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-f13529b elementor-widget elementor-widget-heading\" data-id=\"f13529b\" 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\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-2d79c7f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d79c7f\" 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-533e888\" data-id=\"533e888\" 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-fed4e47 elementor-widget elementor-widget-accordion\" data-id=\"fed4e47\" 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-2671\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2671\" 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 to jest system VIES i do czego s\u0142u\u017cy?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2671\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2671\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">VIES (VAT Information Exchange System) to unijny system umo\u017cliwiaj\u0105cy sprawdzanie, czy numer VAT UE kontrahenta jest aktywny. Pomaga zweryfikowa\u0107 partner\u00f3w biznesowych z kraj\u00f3w Unii Europejskiej i ograniczy\u0107 ryzyko b\u0142\u0119d\u00f3w podatkowych przy transakcjach wewn\u0105trzwsp\u00f3lnotowych.<\/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-2672\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2672\" 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\"> Jak sprawdzi\u0107 numer VAT UE kontrahenta w systemie VIES?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2672\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2672\"><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Aby zweryfikowa\u0107 numer VAT UE, wejd\u017a na<\/span><a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/?lang=pl&amp;utm_source=chatgpt.com\"> <span style=\"font-weight: 400;\">oficjaln\u0105 stron\u0119 VIES Komisji Europejskiej<\/span><\/a><span style=\"font-weight: 400;\">, wybierz kraj kontrahenta i wpisz jego numer VAT. Nast\u0119pnie kliknij przycisk sprawdzania. Wynik \u201evalid\u201d oznacza, \u017ce numer jest aktywny, a \u201einvalid\u201d \u2013 \u017ce nie zosta\u0142 potwierdzony jako wa\u017cny w systemie.<\/span><\/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-2673\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2673\" 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, je\u015bli VIES pokazuje, \u017ce numer VAT UE jest niewa\u017cny?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2673\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2673\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Sprawd\u017a poprawno\u015b\u0107 wpisanego numeru i kraju rejestracji. Je\u015bli dane s\u0105 prawid\u0142owe, popro\u015b kontrahenta o potwierdzenie rejestracji do VAT UE lub skontaktuj si\u0119 z w\u0142a\u015bciwym urz\u0119dem skarbowym. Do czasu wyja\u015bnienia statusu zachowaj ostro\u017cno\u015b\u0107 przy rozliczaniu transakcji i stosowaniu stawki 0% VAT.<\/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-2674\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2674\" 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 weryfikacja kontrahenta w VIES jest konieczna do zastosowania stawki 0% VAT?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2674\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2674\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Weryfikacja numeru VAT UE kontrahenta jest istotnym elementem rozliczania wewn\u0105trzwsp\u00f3lnotowej dostawy towar\u00f3w ze stawk\u0105 0% VAT. Sam pozytywny wynik w VIES nie wystarczy jednak do zastosowania tej stawki \u2013 trzeba r\u00f3wnie\u017c spe\u0142ni\u0107 pozosta\u0142e warunki ustawowe, w tym dotycz\u0105ce dokumentacji transakcji.<\/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-2675\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2675\" 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\">Czym r\u00f3\u017cni si\u0119 VIES od bia\u0142ej listy podatnik\u00f3w VAT?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2675\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2675\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">VIES s\u0142u\u017cy do weryfikacji numer\u00f3w VAT UE kontrahent\u00f3w z kraj\u00f3w Unii Europejskiej na potrzeby transakcji wewn\u0105trzwsp\u00f3lnotowych. Bia\u0142a lista podatnik\u00f3w VAT to polski wykaz, kt\u00f3ry pozwala sprawdzi\u0107 m.in. status podatnika VAT i zg\u0142oszone rachunki bankowe. Wyb\u00f3r odpowiedniego rejestru zale\u017cy wi\u0119c od rodzaju transakcji i zakresu potrzebnej weryfikacji.<\/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-b113057 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b113057\" 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-6835162\" data-id=\"6835162\" 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-14c1dfb elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"14c1dfb\" 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-e1ca302 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1ca302\" 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-759b4b4\" data-id=\"759b4b4\" 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-d253427 elementor-widget elementor-widget-text-editor\" data-id=\"d253427\" 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: Ewelina Mandziuk<\/strong><\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">Samodzielny specjalista ds. finansowo \u2013 prawnych<\/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-555a551 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"555a551\" 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-bdaaa41\" data-id=\"bdaaa41\" 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-5076100 elementor-widget elementor-widget-heading\" data-id=\"5076100\" 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-e7b4303 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7b4303\" 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-768ffaf\" data-id=\"768ffaf\" 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-4609415 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4609415\" 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 class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-uzyskac-dofinansowanie-na-zalozenie-firmy-w-2026?highlight=unij\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Jak uzyska\u0107 dofinansowanie na za\u0142o\u017cenie firmy w 2026?<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/czym-jest-podmiot3-na-fakturze-do-ksef?highlight=unij\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Czym jest Podmiot3 na fakturze do KSeF?<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/procedura-sme-prostsze-zasady-vat-dla-malych-firm-w-ue?highlight=unij\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Procedura SME \u2013 prostsze zasady VAT dla ma\u0142ych firm w UE<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\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<\/div>\n\t\t<div class=\"heateor_sss_sharing_container heateor_sss_horizontal_sharing\" data-heateor-ss-offset=\"0\" 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Dowiedz si\u0119,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":24835,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[313],"tags":[1361,1362,1363,1364,1365],"class_list":["post-24834","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ksiegowosc-fakturowanie","tag-vies-jak-sprawdzic-numer-vat-ue","tag-weryfikacja-numeru-vat-ue-kontrahenta","tag-wyszukiwarka-vies","tag-sprawdzanie-vat-ue-kontrahenta","tag-vies-a-biala-lista-podatnikow-vat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VIES \u2013 jak sprawdzi\u0107 numer VAT UE kontrahenta w Unii Europejskiej? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Jak sprawdzi\u0107 numer VAT UE kontrahenta w VIES? 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