• Preparation of VAT due diligence procedures

    • Verification and appropriate modification of internal procedures existing in the company or preparation of new procedures in terms of exercising due diligence in tax settlements; the procedure takes into account the recommendations of the Ministry of Finance and the tax practice developed during tax proceedings:
      • procedure for verification of suppliers and transaction terms and conditions in purchasing transactions
      • procedure for verification of customers and transaction terms and conditions for disclosing the 0% VAT rate for intra-Community supply and export of goods
      • procedure for document circulation and documenting the purchase of intangible services, including marketing expenses
    • Conducting workshops for employees in the introduced procedures, presenting their purpose, responsibility of individual persons / units under the Fiscal Penal Code
  • WHITEcheck and NIPcheck APP

    • Proprietary IT tool developed by MDDP Digital enabling automatic and quick verification of bank numbers with the white list of taxpayers, as well as the VAT status of taxpayers – both domestic (NIP) and EU (EU VAT)
    • A convenient tool to use in the form of an Excel add-in or in the WEB form ensuring full data confidentiality (SSL encryption)
    • generating and archiving summary reports with verification confirmation

    • Proprietary IT tool developed by MDDP Digital that allows you to document due diligence for conducted transactions as an element supporting the application of the due diligence procedure
    • It allows assigning responsibility for verification of contractors and transactions to a specific person / unit involved in the purchasing process
    • it forces verification of formal criteria for new and current contractors
    • it forces verification of transaction criteria for transactions whose amounts exceed the defined transaction thresholds
    • it contains the history of entries for a given transaction, verification of transaction criteria, as well as entries for a given contractor
    • It enables verification and collected documents to be archived
Taxpayers' whitelist

As of September 2019, a new list of VAT payers is available, the so-called white list. On the one hand, it is a tool that makes it easier for entrepreneurs to verify their contractors, but on the other hand, they have been forced to verify suppliers’ bank accounts by introducing sanctions for a transfer to a bank account not listed on the “white list” from 1 January 2020. The verification of contractors on the “white list” is an important element supporting the due diligence procedure, which is significant from the point of view of defending the right to deduct VAT in cases where a fraud occurred in the supply chain, although the taxpayer itself did not knowingly participate in it, and it did not know and – while exercising due diligence – could not know that it had participated in a transaction related to VAT fraud.

Due diligence procedures related to VAT are an important element of managing tax risk in a company, but also limiting the tax risk of tax persons responsible for tax settlements.


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