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Polish VAT spilt payments delayed to Jan 2020


Poland is to delay the introduction of mandatory VAT split payments until the start of 2020. It has already been delayed once this year. Optional split payments has been in operation since July 2018 , with VAT liability discounts as an incentive to adoption.

The anti-VAT fraud measure requires B2B buyers to pay the VAT element of invoices into special bank accounts of their suppliers. These ‘VAT Accounts’ have restricted access, and may generally only be used for settlement of monthly/quarterly VAT returns. Only Polish resident banks offer the VAT Accounts.

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


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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.