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:

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? More »

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. More »

The obligation to use split payment

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

Split payment mechanism – how to use it

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


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Renata Kabas-Komorniczak

Tax adviser (Poland)

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