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 car parts. The mechanism will concern B2B transactions and it is supposed to replace reverse charge for these goods.
Initially it was planned that the compulsory split payment will come into force in March, then in July. Now it is most likely that it will be not sooner than at the end of the year.
Possibly foreign entities settling transactions subject to VAT in Poland by means of bank transfers will be obliged to open a bank account in Poland.
Council implementing decision can be found here: https://eur-lex.europa.eu/legal-content/eng/TXT/HTML/?uri=CELEX:52019PC0010&from=EN