VIES (VAT Information Exchange System) is a search engine (not a database) of the European Commission. Information is obtained from national VAT databases when searching using the VIES tool.
Search results are displayed in two ways: EU VAT registration exists (active number) or does not exist (inactive number).
Since September 1, 2019, a single, free, electronic list of VAT payers has been available – a combined list of registered, unregistered, deleted, and reinstated entities.
https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka
Allows you to search for an entity in the KRS register and download a current extract.