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February 15, 2019
Poland proposes mandatory split payment process
The Polish Government plans to introduce an obligatory split payment process for certain supplies of goods and services (and has already received a respective draft consent from the European Commission). Under a split payment arrangement, the customer’s payment for a supply is split between the value amount (paid to the supplier) and the value-added tax (VAT) amount (paid to the tax authorities) Split payment procedures may be introduced as early as 1 March 2019.
This new process will result in significant changes in settling VAT invoices that will impact certain taxpayers including:
The changes would also impact taxpayers purchasing the above goods and services.
The impact of these changes include the need to:
For additional information with respect to this Alert, please contact the following:
EY Doradztwo Podatkowe Krupa sp. k., Warsaw
EY Doradztwo Podatkowe Krupa sp. k., Gdansk