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Split payment mechanism


Regulations concerning split payment entered into force on 1 July 2018. They may affect all VAT-registered taxpayers. The lawmakers provided for a number of incentives for suppliers and purchasers to make the split payment mechanism attractive to them. On the other hand, there is a long list of risks and costs to be considered when deciding on whether to apply split payment.


Rödl & Partner advisers will answer your questions and clear your doubts concerning the split payment mechanism.




Read the articles:


The obligation to use split payment »

New regulations on mandatory split payment for certain transactions will come into force. 


What do you need to know about the split payment »

The split payment mechanism will become available on 1 July 2018. It marks another battle in the Finance Ministry's war against VAT abuse. How can the split payment affect the financial liquidity of some companies?


Legal aspects of the split payment mechanism »

The regulations concerning the split payment mechanism with respect to value added tax will enter into force on 1 July. 


Split payment mechanism – how to use t »

The Ministry of Finance believes that the split payment mechanism will tighten up the value added tax system. 


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Renata Kabas-Komorniczak

Tax adviser (Poland)

Managing Partner

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