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Poland delays VAT split payments to April 2018

  • Sep 7, 2017 | Richard Asquith

Poland delays VAT split payments to April 2018

Poland has announced a delay to the introduction of anti-VAT fraud Split Payments until 1 April 2018.  The original date had been 1 January 2018.

Split Payments require the payment of the VAT element of a sales invoice into a special, restricted VAT Account of the vendor. The vendor may only use these funds to settle their own VAT liabilities with the tax authorities or against the VAT due on their own taxable purchases. The VAT Accounts make the audit trail on VAT payments more transparent and secure for the tax authorities, and helps prevent VAT fraud.

The reason for the delay is to give banks more time to modify their internal systems to enable the new VAT Accounts.  Under the latest proposal, the time for which amounts paid into the account for non-VAT spend has been shortened from 90 days to 60 days.

Split Payments are already used in a limited number of cases in Italy. Romania has also proposed their introduction in 2018.

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 can be contacted at: 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.