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Poland VAT split payments July 2018

  • May 21, 2018 | Richard Asquith

Poland VAT split payments July 2018

Poland is preparing to launch voluntary anti-fraud VAT split payments on 1 July 2018. This may be made mandatory from 2019 for certain industries.

Purchasers of taxable goods or services will be given the choice to split the VAT element and pay into a special VAT Bank Account (‘r-VAT Account’) of their customer. If they do, they will be released from the shared liability for any missing or under declared VAT for their supplier.

The VAT Bank Account will be closely monitored by the Polish tax authorities, and may generally only be used to settle monthly/quarterly VAT liabilities.

Mandatory Split Payments 2019

Poland is to request from the EU permission to impose mandatory split payments in fraud-sensitive sectors next year. These include: computer chips; mobile phones; precious metals; carbon trading; and computer tablets. This would require permission from the European Commission to derogate from the EU VAT Directive, and is generally only permitted to counter tax avoidance and evasion.

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.