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The obligatory split payment mechanism extended for the next 3 years

March 1, 2022 Poland

The Ministry of Finance (MF) announced the extension of the consent of the European Commission (EC) for the obligatory split payment mechanism for the next 3 years.

  • The EC has agreed to extend the use of a split payment mechanism in Poland, i.e., from March 1, 2022, to February 28, 2025.
  • In connection with the above, the MF also informed that from March 1, 2022, the national regulations regarding the obligatory split payment mechanism will not change and that the obligation to apply this mechanism will be continued under the existing regulations, in the scope of goods and services listed in the Annex No. 15 to the Polish VAT Act.

If you are interested in the topic, please contact our tax experts:

Anna Szafraniec
Anna Szafraniec CEE VAT Compliance Director
ASB Group | Poland
aszafraniec@asbgroup.eu
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