Who will need to use split-payment from 01/11/2019

On November the 1st, 2019, the reverse charge mechanism will be replaced by the obligatory mechanism of VAT split-payment (they are listed in Annex 15 to the VAT Act). Any taxpayer selling and purchasing these goods or services will need to have a bank account or a personal bank account opened in connection with their business operations. Using a personal invoice will not be possible in this case.

Here is a list of most split-payment goods / services:


• metal products and precious metals,

• electrical and electronic equipment for vehicles, batteries, accumulators

• various types of plastic waste and recyclable materials

• construction works,

• retail and wholesale of parts for cars and motorcycles.

The split-payment will concern the payment of invoices documenting transactions between taxpayers, transactions from which the total amount of receivables, regardless of the number of payments resulting from it, exceeds 15,000 PLN or the equivalent of this amount, and whose subject are goods and services listed in Annex 15 to the Act on VAT.

Although the mandatory split-payment will apply when the total amount of receivables exceeds PLN 15,000, however, the settlement account (an account opened in connection with conducted operations, only for such banks can set up a VAT account) will be mandatory for every taxpayer (including also exempt from VAT) ), which sells or buys goods from Annex 15 to the VAT Act (mentioned above). It is necessary to apply the split-payment mechanism.

What is worth mentioning is the fact that if the buyer attempts to make a transfer for services or goods using a split-payment private account (ROR) indicated by the contractor, then such a transfer will be rejected and the payment will not be made (it results from Article 62c paragraph 11 Banking Law). With only ROR, you cannot make payments using split-payment.