In the case of a money transfer to an account other than the one indicated on the white list, amounts over 15 thousand. PLN will not be accounted for in the tax-deductible costs. To avoid these consequences, you'll need to check that your account is on the white list with every payment. The proposed solution will save time by doing this automatically in the system.
The whitelist of taxpayers will contain primarily the bank account numbers of entrepreneurs to which the contractors should make payments (these are the accounts entered in the identification/update declaration NIP or CEIDG).