VAT checker – a new VAT status verification tool

In the times of increasing number of VAT audits and progressing digitalization of tax information, it is a crucial point of each company’s tax strategy to identify and diminish potential tax issues before they’re brought up by the tax inspectors. In lack of proper internal tax control procedures and tools in place, tax risks may be overlooked and instead of being solved on time become a hassle for an organization. Therefore, in order to save time and effort identifying some of the most common VAT related issues TLS Tax developed VAT Checker – a tool enabling to smoothly identify clients / suppliers with inactive VAT ID numbers, and more.

Denied VAT recovery, VAT sanctions, what else…?

…can happen in case supplies are performed with parties whose VAT ID numbershave been canceled? According to the Polish regulations and the current practice in these circumstances the following negative effects may occur:

  • denied VAT recovery – in case supplier turns out to be a non-existing entity,
  • denied right to apply reverse charge mechanism in domestic sales – it is only applicable for transactions between active VAT payers,
  • denied right to apply bad debt relief–the relief can only be applied in case recipient has an active VAT ID number,
  • denied VAT exemption for intra-EU supplies–exemption applies in case the transaction is performed between parties having an active EU VAT number.

What does the VAT Checker do?

VAT Checker is a web tool created and run by TLS Tax ( that enables companies to easily identify non-active Polish and EU VAT ID numbers and by doing that significantly reduce organization’s overall VAT risk. Its functionalities include in particular:

  • possibility to automatically and repeatedly verify the VAT status of counterparties on the Ministry of Development and Finance’s(MDF) website and their EU VAT ID numbers in the VIES system,
  • uploading the list of VAT ID numbers to be verified from the MS Excel spreadsheet,
  • no limitations as to number of VAT ID numbers to be verified at one time,
  • possibility to create a report showing counterparty’s VAT status and the date of sending an inquiry to the MDF / VIES website which can be used as a proof of due diligence in proper verification of a client / supplier.

VAT Checker is available at

About TLSTax

TLS DoradzwtoPodatkowe Sp. z o.o. is a high end tax boutique established in 2016, entered into the Polish registry of tax advisory firms under no. 545. It is a firm created by licensed Polish tax advisors with many years of experience in top international tax and law firms.TLS provides tax advisory services to multinational companies operating in Poland and large and mid-seized Polish businesses