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Poland delays VAT split payments Jul 2018

  • Dec 20, 2017 | Richard Asquith

Poland delays VAT split payments Jul 2018

The Polish Ministry of Finance has said it will delay the introduction of Split Payments until 1 July 2018.  The anti-VAT fraud measure has already been delayed once since the original launch plan of 1 January 2018.

Split Payments is a measure requiring B2B customers to pay the VAT element of an invoice into a separate VAT Bank Account of their supplier. This account is supervised by the Polish Tax authorities, and generally may only be used to settle the supplier’s own VAT liabilities.

Split Payments is already used in Italy for certain public service supplies. Unlike Poland, the customer has to pay the VAT element directly to the tax authorities.


Need a fiscal representative in Poland?

Non-EU businesses selling in Poland will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

Need help with your Polish VAT compliance?


Researching Polish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.