04.28.22
Extension for split payment mechanism
Poland introduced the split payment mechanism in 2019.
The split payment mechanism is where VAT is not paid together with the net amount into the applicable bank account. Rather, the VAT is placed into a separate dedicated bank account for the VAT.
In November 2019, Tungsten Network enabled a feature allowing suppliers to indicate whether the invoice is subject to the split payment mechanism in Poland.
The European Commission had granted Poland the right to mandate split payments until the end of February 2022. However, the European Commission has granted permission to extend the split payment mechanism beyond 1st March 2022, for a period of 3 years.
In many respects, the split payment mechanism has the same underlying aims as the upcoming Polish e-invoicing mandate- to reduce the VAT gap, as the mechanism provides a means of certainty that the VAT has been paid. The extension of the split payment mechanism therefore serves to further reduce the VAT gap in Poland.
Browse Poland updates
Introduction of new VAT groups delayed
- Country updates
New VAT-R form
- VAT/G(S)ST rate information
E-invoicing mandate delay
- Mandate information
Derogation from European Commission to mandate e-invoicing
- Mandate information
VAT assistance to Ukraine
- Country updates
Taxation of financial services
- Country updates
Extension for split payment mechanism
- Mandate information
Introduction of Polish VAT groups
- Country updates
Publication of new version of the JPK FA structure
- Country updates
Reduction in VAT rates for food and energy
- VAT/G(S)ST rate information
Regulation of e-invoicing
- Mandate information
New JPK EWP structure published
- Country updates
Greater independence to decide VAT rates
- VAT/G(S)ST rate information
Logical structure of e-invoices published
- Mandate information
National System of e-Invoices (KSeF)
- Mandate information
Law regarding structured invoices
- Mandate information
JPK VAT structure
- VAT/G(S)ST rate information
Draft version of e-invoice logical structure available
- Mandate information
Postponement of voluntary mandate phase
- Mandate information
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