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Split payment mechanism as of 1 July 2018


At the parliamentary session on 15 December 2017, the Polish Sejm adopted the corrections proposed by the Senate. Therefore, the regulations implementing the split payment mechanism in VAT will enter into force only as of 1 July 2018, that is 3 months later than originally assumed (we wrote about this topic in more detail in our Newsletter in May and November 2017).


According to the Act amending the Goods and Services Tax Act and certain other laws, the application of the split payment mechanism will consist in the following:

  1. payment of the amount corresponding to the whole or a part of tax arising from received invoice will be made to a special VAT account,
  2. payment of the entire or a part of amount corresponding to the net sales value arising from received invoice will be made to a bank account or to an account with a credit union for which a VAT account is kept, or will be settled otherwise.

Payment with application of the split payment mechanism is to be made in Polish zlotys using a transfer communication made available by a bank or a credit union, intended for making payments within the framework of split payment mechanism.


The taxpayer will have a special bank account for VAT purposes, kept in the Polish currency. For settlement accounts of the same holder, the bank will keep one VAT account, regardless of the number of settlements account kept for that holder. What is important, no separate agreement will have to be signed with the bank for the purpose of opening and keeping the VAT account, and the account itself is to be free of charge.


Moreover, as assumed by the law, the application of split payment mechanism is to be voluntary for the taxpayers.


Rafał Mielko, Tax Consultant, ATA Tax Sp. z o.o.