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Poland gets EU go ahead on VAT split payments

  • Feb 20, 2019 | Richard Asquith

Poland has received approval from the EU to impose mandatory VAT split payments from 1 July 2019. The approval is temporary, lasting until February 2022.

Poland has already introduced voluntary split payments last July, with incentives such as rapid VAT credit repayments for businesses adopting the anti-VAT fraud measure. To impose this on all businesses, and deviate from the EU VAT Directive (article 226 of Council Directive 2006/112/EC), Poland had to seek approval from the EU Competitiveness Council.

Poland’s measure requires B2B vendors in VAT fraud sensitive sectors to set-up special VAT Accounts with banks. Customers must then separately make (‘split’) payments of the VAT element of invoices into these controlled accounts. Vendors have limited access to this account – they may generally only be used to settle month-end VAT liabilities. The sectors affected are: steel, scrap, electronics, gold, non-ferrous metals, fuels, and plastics.

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 the former VP Global Indirect Tax at Avalara
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