VATLive > Blog > EU VAT > Poland delays VAT split payments till Nov 2019

Poland delays VAT split payments till Nov 2019

  • EU VAT
  • Jul 21, 2019 | Richard Asquith

Poland has again postponed the implementation of the VAT split payments regime, this time until 1 November 2019. The measure had already been delayed from July to September earlier this year.

This latest delay is based on feedback from businesses that they will not be ready for the anti-VAT fraud measure. The measure requires all Polish tax payers to open special VAT Accounts with Polish banks for the receipt of the VAT element of their sales invoices for certain products. These accounts have limited rights, and may generally only be used to settle VAT return amounts.

The mandatory requirement will only apply to transactions above PLN 15,000 (approx. €3,500) for the following products:

·      Steel

·      Fuel and coal

·      Mobile phones, tablets, digital cameras

·      Passenger car parts

Poland had to seek EU Commission permission to introduce the measure since it deviated from the EU VAT Directive. This was granted for a temporary period from 1 July 2019. However, Poland missed this implementation date and had rescheduled for the start of 2020.


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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 this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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