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 account of a taxable person can be used for restricted purposes only, namely for the payment of the VAT liability to the tax authority or for the payment of VAT on invoices received from suppliers.