04.28.22

Extension for split payment mechanism

Poland introduced the split payment mechanism in 2019.
The split payment mechanism is where VAT is not paid together with the net amount into the applicable bank account. Rather, the VAT is placed into a separate dedicated bank account for the VAT.
In November 2019, Tungsten Network enabled a feature allowing suppliers to indicate whether the invoice is subject to the split payment mechanism in Poland.
The European Commission had granted Poland the right to mandate split payments until the end of February 2022. However, the European Commission has granted permission to extend the split payment mechanism beyond 1st March 2022, for a period of 3 years.
In many respects, the split payment mechanism has the same underlying aims as the upcoming Polish e-invoicing mandate- to reduce the VAT gap, as the mechanism provides a means of certainty that the VAT has been paid. The extension of the split payment mechanism therefore serves to further reduce the VAT gap in Poland.

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Extension for split payment mechanism
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Reduction in VAT rates for food and energy
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Regulation of e-invoicing
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