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Mandatory Split Payment Mechanism in Poland Extended Until 2028

Published On - 23 March 2026

Mandatory Split Payment Mechanism in Poland Extended Until 2028

Executive Summary The mandatory split payment mechanism in Poland applies mainly to domestic B2B invoices above PLN 15,000 gross that include goods or services listed in Annex 15 to the VAT Act. Where it applies, the buyer must use a dedicated bank transfer so that the VAT amount is paid into the su...

Published On - 25 October 2021

Bogusław Kędzior NEWS & EventsTags: split payment, SPM, vat

Modifications in the split payment mechanism (SPM)

Obligatory split payment mechanism (SPM) came into force from the 1st of November 2019. We have written about the main rules of SPM in the below article: https://polishtax.com/obligatory-split-payment-in-poland-from-the-1st-of-november-2019/. Since that time, the SPM regulations have been ...

Published On - 24 September 2020

Bogusław Kędzior NEWS & Events

Split payment invoicing and its reporting under new Polish SAF-T VDEK file (JPK_V7)

The obligatory split payment mechanism1[1] (SPM) covers invoices whose gross value exceeds PLN 15,000 (or its equivalent) and transactions involving goods and services listed in Annex 15 to the Polish VAT Act, e.g., electronic goods, fuels, steel, construction services, etc. Such invoices should con...

Published On - 7 February 2020

Bogusław Kędzior NEWS & Events

Obligatory split payment in Poland — issues and queries

Since 1 November 2019, the split payment mechanism has been obligatory with regard to invoices of total gross amount exceeding PLN 15,000 for the goods or services listed in Annex 15 of the Polish VAT Act. However, achieving compliance with these rules in practice gives rise to a number of issues fo...

Published On - 15 November 2019

Bogusław Kędzior NEWS & Events

Obligatory split payment in Poland – invoices can be divided

Obligatory split payment was introduced in Poland on the 1st of November 2019. The mechanism concerns invoices with total gross amount exceeding PLN 15000 for goods and services listed in the new Annex 15 to the VAT Act. In such cases, the seller (service provider) is required to mark the invoices w...

Published On - 24 October 2019

Bogusław Kędzior NEWS & Events

Split payment – purchases made by foreign taxpayers in Poland

There are serious doubts regarding the necessity to open a bank account in Poland by foreign taxpayers in connection to split payment. There may be situations that non PL business, not registered for VAT in Poland will buy goods listed in the Annex 15 to the VAT Act in Poland. They will be charged w...

Published On - 9 September 2019

Bogusław Kędzior NEWS & Events

Obligatory split payment in Poland from the 1st of November 2019

As from the 1st of November 2019 obligatory split payment will come into force in Poland. It is based on the division of the payments made by a client: net amount reaches regular bank account of the seller and VAT amount is transferred to a special VAT bank account. The mechanism will include only B...

Published On - 8 May 2019

Bogusław Kędzior NEWS & Events

Mandatory split payment in Poland

At the end of January 2019, the European Commission authorized Poland to introduce a mandatory split payment mechanism. It is planned that the split payment will be obligatory for industries susceptible to VAT fraud, in particular: trade in fuel, scrap metal, electronics, precious metals, steel and ...

Published On - 6 March 2019

Bogusław Kędzior NEWS & Events

Council decision authorising Poland to introduce the split payment mechanism

Council of the European Unin implementing Decision of 18 February 2019 authorising Poland to introduce the split payment mechanism for the payment of VAT for certain supplies of goods and services susceptible to fraud. Under the split payment model the amount of VAT deposited on a separate VAT accou...

Published On - 16 July 2018

Bogusław Kędzior NEWS & Events

Split Payment Regulation

Polish ‘Act Amending the Act on Value Added Tax and Certain Other Acts’ (“Split Payment Regulation”) introduced the ‘split payment’ mechanism for VAT transactions in Poland from 1st July 2018. Polish banks have opened a dedicated VAT account for all theirs clients (“VAT Account”) to ...

Mandatory Split Payment Mechanism in Poland Extended Until 2028

Modifications in the split payment mechanism (SPM)

Split payment invoicing and its reporting under new Polish SAF-T VDEK file (JPK_V7)

Obligatory split payment in Poland — issues and queries

Obligatory split payment in Poland – invoices can be divided

Split payment – purchases made by foreign taxpayers in Poland

Obligatory split payment in Poland from the 1st of November 2019

Mandatory split payment in Poland

Council decision authorising Poland to introduce the split payment mechanism

Split Payment Regulation

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