Changes in split payment

The split payment mechanism will be based on the same solutions as the currently functioning voluntary form of its application. Payments will be made identically as at present, i.e. using the applicable transfer message. Similarly, applications submitted by taxpayers for the so-called release of funds from the VAT account, ie transfer of funds from the VAT account to the taxpayer’s invoice for free disposal. The tax office will not change the VAT difference to the account intended for that purpose.

Split payment will cover both Polish taxpayers as well as those not resident in Poland, obliged to settle VAT on goods covered by this mechanism. These entities will have to have a settlement account and a VAT account maintained based on the provisions of Polish banking law. Some facilities will also be provided. The most important is the option of paying VAT receivables due to income taxes, excise duties, customs duties, VAT on imports and ZUS premiums. This is a response to taxpayers’ concerns about the deterioration of financial liquidity due to the limited availability of funds accumulated on the VAT account.


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