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 modified.
Until recently, it was possible to pay only VAT liabilities using the VAT account (VAT amount resulting from the VAT returns, VAT interest or liabilities with the suppliers for the purchased goods or services in the VAT part resulting from the invoices. Now, a taxpayer has the right to pay additional public liabilities, such as social security’s contributions, income tax, customs duty, excise duty, interest for the late payment and other liabilities indicated in art 62b p.2 of Banking law Act.
Also, the taxpayer can recover the VAT amount accumulated on the VAT account by applying to the Head of the tax office to transfer them to his basic bank account or the VAT bank account opened in other banks. The tax authorities should consider the VAT refund application within 60 days following the submission date. If the decision is positive, the specified VAT amount is transferred to the indicated bank account.
As of 1st of July 2021, the transactions covered by the SPM are no longer marked with the MPP symbol in the SAF-T reports. This applies to both the seller and buyer (both input tax and output tax). However, it should be remembered that the designation is still obligatory used on the invoices.
Additionally, attachment no. 15 to the PL VAT Act has been modified in positions nr. 60 and 79. Currently, position nr. 60 covers only computers and other automatic data-processing machines. From the obligatory SPM have been excluded: projectors, monitors, keyboards. The current wording of the position nr. 79 is “38.11.49.0 Used cars, computers, televisions and other appliances intended for scrapping”. Thus, although the scope of the above grouping has not changed, its current description seems to explain better what goods fall under this heading.
Read more about our VAT Reporting Services https://polishtax.com/services/vat-reporting-poland/.