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 B2B transactions and will generally replace reverse charge in domestic transactions.
Main rules concerning obligatory split payment:
-will be applied only to payments for invoices exceeding 15 000 PLN each
-will be applicable only to goods and services specified in attachment No.15 to the VAT Act
-on the invoice there has to be statement indicating the transaction concerns the mechanism i.e. wording „mechanizm podzielonej płatności”- not obeying this rule will be sanctioned by additional tax liability for the seller amounting to 30 % of the VAT if the payment will not be made through split payment
-payments without obligatory splitting the amounts will be also punished by additional tax liability amounting to 30 % of the VAT if the seller will not settle full VAT amount from the invoice
-it will be possible to make bulk payments for many invoices
Entities not based in Poland will be also required to follow the obligatory split payment rules. Therefore, foreign taxpayers will be obliged to have a bank account and a corresponding VAT account in Poland. The costs of the bank account will be recoverable for these entrepreneurs.
The groups of goods and services to which obligatory split payment will be applied:
- steel products and metals
- electronics including: processors, smartphones, tablets, netbooks, laptops, game consoles, inks, toners, hard drives
- carbon
- car fuels, heating and lubricating oils
- car parts
- waste, scrap, recyclable materials
- construction works
Attachment No.15 – Lists of goods and services that are subject to obligatory Split Payments in Poland.
|
Item |
PKWiU code |
Name of good (group of goods) / name of service (group of services) |
|
1 |
05.10.10.0 |
Hard coal |
|
2 |
05.20.10.0 |
Brown coal (lignite) |
|
3 |
ex 10.4 |
Animal and vegetable oils and fats – only rapeseed oil |
|
4 |
19.10.10.0 |
Coke and semi-coke derived from hard coal and lignite or peat; retort carbon |
|
5 |
19.20.11.0 |
Briquettes and similar solid fuels from hard coal |
|
6 |
19.20.12.0 |
Briquettes and similar solid fuels of lignite |
|
7 |
ex 20.59.12.0 |
Sensitizing emulsions for use in photography; chemical preparations for use in photography nec – only toners without a printhead for printers for automatic data-processing machines |
|
8 |
ex 20.59.30.0 |
Writing ink, drafting ink and other inks and inks – only ink cartridges without the print head for automatic data-processing machines |
|
9 |
ex 22.21.30.0 |
Plates, sheets, film, strip and strip of plastics, unreinforced, non-laminated or not combined with other materials – only stretch film |
|
10 |
24.10.12.0 |
Ferroalloys |
|
11 |
24.10.14.0 |
Granules and powder of pig iron, specimen pig iron or steel |
|
12 |
24.10.31.0 |
Hot rolled flat products, width> = 600 mm, of non-alloy steel |
|
13 |
24.10.32.0 |
Hot rolled flat products, <600 mm wide, of non-alloy steel |
|
14 |
24.10.35.0 |
Hot rolled flat products, of a width of> = 600 mm, of other alloy steel, excluding products of silicon-electrical steel |
|
15 |
24.10.36.0 |
Hot rolled flat products, <600 mm wide, of other alloy steel excluding of silicon-electrical steel products |
|
16 |
24.10.41.0 |
Cold rolled flat products, width> = 600 mm, of non-alloy steel |
|
17 |
24.10.43.0 |
Cold rolled flat products, of a width of> = 600 mm, of other alloy steel, excluding products of silicon-electrical steel |
|
18 |
24.10.51.0 |
Flat rolled products>> 600 mm wide, of non-alloy steel, clad, coated or coated |
|
19 |
24.10.52.0 |
Flat rolled products, of a width of> = 600 mm, of other alloy steel, clad, coated or coated |
|
20 |
24.10.61.0 |
Hot rolled bars, in irregularly wound coils, of non-alloy steel |
|
21 |
24.10.62.0 |
Other steel rods, not further worked than forged, hot rolled, drawn or extruded, including those which have been twisted after rolling |
|
22 |
24.10.65.0 |
Hot rolled bars, in irregularly wound coils, of other alloy steel |
|
23 |
24.10.66.0 |
Other bars of other alloy steel, not further worked than forged, hot rolled, drawn or extruded, including those which have been twisted after rolling |
|
24 |
24.10.71.0 |
Open sections, not further worked than hot rolled, hot drawn or extruded, of non-alloy steel |
|
25 |
24.10.73.0 |
Open sections, not further worked than hot rolled, hot-drawn or extruded, of other alloy steel |
|
26 |
24.20.11.0 |
Line pipe of a kind used for oil or gas pipelines, seamless, of steel |
|
27 |
24.20.12.0 |
Casing, pipes and flushing pipes, of a kind used for drilling for oil or gas, seamless, of steel |
|
28 |
24.20.13.0 |
Other tubes and pipes, of circular cross section, seamless, of steel |
|
29 |
24.20.31.0 |
Line pipes of a kind used for oil or gas pipelines, welded, of external diameter <= 406.4 mm, of steel |
|
30 |
24.20.33.0 |
Other tubes and pipes, of circular cross-section, welded, of external diameter <= 406.4 mm, of steel |
|
31 |
24.20.34.0 |
Tubes and pipes, of non-circular cross-section, welded, of external diameter <= 406.4 mm, of steel |
|
32 |
24.20.40.0 |
Steel pipe or pipe fittings other than cast steel |
|
33 |
24.31.10.0 |
Cold drawn bars and angles, shapes and sections of non-alloy steel |
|
34 |
24.31.20.0 |
Cold drawn bars and angles, shapes and sections of other alloy steel |
|
35 |
24.32.10.0 |
Cold rolled flat products of steel, <600 mm wide, uncoated |
|
36 |
24.32.20.0 |
Cold rolled flat products of steel, <600 mm wide, clad, coated or coated |
|
37 |
24.33.11.0 |
Open sections, cold-formed or cold-formed, of non-alloy steel |
|
38 |
24.33.20.0 |
Ribbed sheets of non-alloy steel |
|
39 |
24.34.11.0 |
Cold drawn wire of non-alloy steel |
|
40 |
24.41.10.0 |
Silver, unwrought or in the form of an intermediate, or in the form of powder |
|
41 |
ex 24.41.20.0 |
Gold, unwrought or in the form of an intermediate, or in the form of powder, excluding investment gold within the meaning of 121 of the Act, subject to item 43 |
|
42 |
24.41.30.0 |
Unwrought platinum or as an intermediate or in powder form |
|
43 |
investment gold within the meaning of art. 121 of the this Act |
|
|
44 |
ex 24.41.40.0 |
Base metals or silver, gold plated, not further worked than semi-manufactured – only silver, gold plated, not otherwise processed |
|
45 |
ex 24.41.50.0 |
Base metals clad with silver and base metals, silver or gold, clad with platinum, not further worked than semi-manufactured – gold and silver only, clad platinum, not otherwise worked than semi-finished |
|
46 |
24.42.11.0 |
Unwrought aluminium |
|
47 |
24.43.11.0 |
Unwrought lead |
|
48 |
24.43.12.0 |
Unwrought zinc |
|
49 |
24.43.13.0 |
Unwrought tin |
|
50 |
24.44.12.0 |
Unrefined copper; copper anodes for electrolytic refining |
|
51 |
24.44.13.0 |
Refined copper and copper alloys, unwrought; preliminary copper alloys |
|
52 |
24.44.21.0 |
Powders and flakes of copper and its alloys |
|
53 |
24.44.22.0 |
Flat bars, rods, profiles and wire rod, of copper and its alloys |
|
54 |
24.44.23.0 |
Wires of copper and its alloys |
|
55 |
24.45.11.0 |
Unwrought nickel |
|
56 |
ex 24.45.30.0 |
Other non-ferrous metals and articles thereof; cermets; ash and residues containing metals and metal compounds – only waste and scrap of base metal |
|
57 |
ex 25.11.23.0 |
Other structures and parts thereof; plates, rods, angles, shapes, etc. of iron, steel or aluminium – only of steel |
|
58 |
ex 25.93.13.0 |
Fabrics, gratings, meshes and fences of iron, steel or copper wire; expanded iron, steel or copper – only steel |
|
59 |
ex 26.11.30.0 |
Electronic integrated circuits – processors only |
|
60 |
26.20.1 |
Computers and other automatic data processing machines |
|
61 |
ex 26.20.21.0 |
Storage unit – only hard disk drives (HDD) |
|
62 |
ex 26.20.22.0 |
Solid state storage devices – SSDs only |
|
63 |
ex 26.30.22.0 |
Telephones for cellular networks or for other wireless networks – only cellular phones, including smartphones |
|
64 |
26.40.20.0 |
Television receivers, whether or not incorporating radio receivers or apparatus for recording or reproducing sound or image |
|
65 |
ex 26.40.60.0 |
Video game consoles (of a kind used with a television receiver or stand-alone screen) and other arcade or gambling equipment with an electronic display – excluding parts and accessories |
|
66 |
26.70.13.0 |
Digital cameras and camcorders |
|
67 |
27.20.2 |
Electric accumulators and parts thereof |
|
68 |
28.11.41.0 |
Parts for spark ignition internal combustion engines, excluding parts for aircraft engines |
|
69 |
ex 28.23.26.0 |
Photocopier parts and accessories – only print cartridges and printhead for printers for automatic data-processing machines, toners with printhead for printers for automatic data-processing machines |
|
70 |
ex 29.31.10.0 |
Ignition cable and other wiring harnesses, of a kind used in motor vehicles, aircraft or vessels – only ignition cable and other wiring harnesses, of a kind used in motor vehicles |
|
71 |
29.31.21.0 |
Spark plugs; ignition magnetos; magneto generators; magnetic flywheels; distributors; ignition coils |
|
72 |
29.31.22.0 |
Starter motors and starters as generators; other generators and other types of equipment for internal combustion engines |
|
73 |
29.31.23.0 |
Electrical signaling equipment, windscreen wipers, anti-freezing or sweating windows of a kind used on vehicles |
|
74 |
29.31.30.0 |
Parts of other electric equipment and fittings for vehicles |
|
75 |
29.32.20.0 |
Seat belts, airbags and body parts and accessories |
|
76 |
29.32.30.0 |
Parts and accessories for motor vehicles (excluding motorcycles) nec |
|
77 |
30.91.20.0 |
Parts and accessories for motorcycles and side-car trailers |
|
78 |
ex 32.12.13.0 |
Jewelry and parts thereof and other jewelry products and parts thereof, of gold and silver or plated with precious metal – only jewelry parts and parts of other jewelry products of gold, silver and platinum, i.e. unfinished or incomplete jewelry products and prominent jewelry parts, including plated or plated with precious metal |
|
79 |
38.11.49.0 |
Wrecks intended for scrapping other than ships and other floating structures |
|
80 |
38.11.51.0 |
Glass waste |
|
81 |
38.11.52.0 |
Waste paper and cardboard |
|
82 |
38.11.54.0 |
Other rubber waste |
|
83 |
38.11.55.0 |
Plastic waste |
|
84 |
38.11.58.0 |
Non-hazardous waste containing metal Hazardous metal-containing waste |
|
85 |
38.12.26.0 |
Hazardous metal-containing waste |
|
86 |
38.12.27 |
Waste and shortage of electric cells and batteries; spent galvanic cells and batteries, and electric accumulators |
|
87 |
38.32.2 |
Secondary metal raw materials |
|
88 |
38.32.31.0 |
Recyclable glass |
|
89 |
38.32.32.0 |
Recyclable materials of paper and cardboard |
|
90 |
38.32.33.0 |
Secondary raw materials of plastics |
|
91 |
38.32.34.0 |
Recyclable rubber materials |
|
92 |
|
Motor gasolines, diesel oils, gases intended for driving internal combustion engines – within the meaning of the provisions on excise duty |
|
93 |
|
Heating oils and lubricating oils – within the meaning of the provisions on excise duty |
|
94 |
ex 58.29.11.0 |
Operating system software packages – SSDs only |
|
95 |
ex 58.29.29.0 |
Other utility software packages – SSDs only |
|
96 |
ex 59.11.23.0 |
Other movies and video recordings on disks, magnetic tapes, etc. carriers – only SSDs |
|
97 |
Services related to the transfer of greenhouse gas emission allowances referred to in the Act of 12 June 2015 on the greenhouse gas emission allowance trading system (Journal of Laws of 2018, item 1201 and 2538, and of 2019, item . 730) |
|
|
98 |
41.00.30.0 |
Construction works related to the construction of residential buildings (works related to the construction of new buildings, reconstruction or renovation of existing buildings) |
|
99 |
41.00.40.0 |
Construction works related to erecting non-residential buildings (works related to the construction of new buildings, reconstruction or renovation of existing buildings) |
|
100 |
42.11.20.0 |
General construction works related to the construction of highways, roads, streets and other roads for vehicles and pedestrians and the construction of runways |
|
101 |
42.12.20.0 |
General construction works related to the construction of railways and underground railways |
|
102 |
42.13.20.0 |
General construction works related to the construction of bridges and tunnels |
|
103 |
42.21.21.0 |
General construction works related to the construction of transmission pipelines |
|
104 |
42.21.22.0 |
General construction works related to the construction of distribution networks, including ancillary works |
|
105 |
42.21.23.0 |
General construction works related to the construction of irrigation systems (canals), mains and water lines, facilities for water and sewage treatment, and pump stations |
|
106 |
42.21.24.0 |
Works related to drilling wells and water intakes and installing septic tanks |
|
107 |
42.22.21.0 |
General construction works related to the construction of telecommunication and power transmission lines |
|
108 |
42.22.22.0 |
General construction works related to the construction of distribution telecommunication and power lines |
|
109 |
42.22.23.0 |
General construction works related to power plant construction |
|
110 |
42.91.20.0 |
General construction works related to the construction of quays, ports, dams, locks and related hydro-technical facilities |
|
111 |
42.99.21.0 |
General construction works related to the construction of production and mining facilities |
|
112 |
42.99.22.0 |
General construction works related to the construction of stadiums and sports fields |
|
113 |
42.99.29.0 |
General construction works related to the construction of other civil engineering structures, not elsewhere classified |
|
114 |
43.11.10.0 |
Works related to demolition and demolition of buildings |
|
115 |
43.12.11.0 |
Works related to the preparation of the site for construction, except earthworks |
|
116 |
43.12.12.0 |
Earthworks: works related to digging trenches and excavations as well as moving earth |
|
117 |
43.13.10.0 |
Works related to excavations and geological and engineering drilling |
|
118 |
43.21.10.1 |
Works related to the implementation of electrical installations for safety |
|
119 |
43.21.10.2 |
Works related to the performance of other electrical installations |
|
120 |
43.22.11.0 |
Works related to the implementation of plumbing and drainage installations |
|
121 |
43.22.12.0 |
Works related to the implementation of thermal, ventilation and air conditioning installations |
|
122 |
43.22.20.0 |
Works related to gas installations |
|
123 |
43.29.11.0 |
Works related to the installation of insulation |
|
124 |
43.29.12.0 |
Fitting works |
|
125 |
43.29.19.0 |
Other installation works nec |
|
126 |
43.31.10.0 |
Plastering works |
|
127 |
43.32.10.0 |
Joinery installation work |
|
128 |
43.33.10.0 |
Works related to laying floors and facing walls |
|
129 |
43.33.21.0 |
Works related to laying terrazzo, marble, granite or slate floors and walls |
|
130 |
43.33.29.0 |
Other works related to the installation of floors and walls (including wallpapering), nes |
|
131 |
43.34.10.0 |
Painting works |
|
132 |
43.34.20.0 |
Glass works |
|
133 |
43.39.11.0 |
Works related to the production of decorative elements |
|
134 |
43.39.19.0 |
Works related to performing other finishing building works, not elsewhere classified |
|
135 |
43.91.11.0 |
Works related to the construction of roof structures |
|
136 |
43.91.19.0 |
Works related to performing other roofing works |
|
137 |
43.99.10.0 |
Works related to the installation of moisture and waterproofing insulation |
|
138 |
43.99.20.0 |
Works related to scaffolding assembly and disassembly |
|
139 |
43.99.30.0 |
Foundation works, including pile driving |
|
140 |
43.99.40.0 |
Concrete works |
|
141 |
43.99.50.0 |
Works related to erecting steel structures |
|
142 |
43.99.60.0 |
Works related to erecting brick and stone structures |
|
143 |
43.99.70.0 |
Works related to the assembly and erection of prefabricated components |
|
144 |
43.99.90.0 |
Works related to performing other specialized construction works, not elsewhere classified |
|
145 |
45.31.1 |
Wholesale trade services of motor vehicle parts and accessories, except motorcycles |
|
146 |
45.32.1 |
Retail sale of parts and accessories for motor vehicles (excluding motorcycles) is carried out in specialized stores |
|
147 |
45.32.2 |
Other retail sale of parts and accessories for motor vehicles, excluding motorcycles |
|
148 |
ex 45.40.10.0 |
Wholesale trade services of motorcycles and parts and accessories thereof – exclusively the sale of motorcycles parts and accessories |
|
149 |
ex 45.40.20.0 |
Retail sale of motorcycles and parts and accessories thereof in specialized stores – only sale of motorcycle parts and accessories |
|
150 |
ex 45.40.30.0 |
Other retail sale of motorcycles and parts and accessories thereof – only retail sale of motorcycles parts and accessories |