Poland – Implementation of Fractional Payments

As part of implementing the split payment system in Poland, the Polish tax authorities published the white list of taxable persons on 1st September 2019.

Among other things, this list includes the bank account numbers provided by the taxable persons implicated by this obligation, i.e. companies making sales (B2B) of more than PLN 15 000 excluding VAT for the supply of mobile phones, laptops, electronic chips, game consoles, noble metals and scrap metal, domestic and automotive fuels, construction work and carbon trading..

Having a SEPA direct debit mandate already in place has no effect on the application of the split payment. Therefore, the agreed method of payment has no bearing on whether or not fractional payments are applied.

From 1st January 2020, If a taxable person, in his capacity as purchaser or consumer of goods or services covered by this scheme, transfers the amount of VAT to a bank account other than the one on the white list, the purchaser of the goods or the user of the services will be jointly responsible for the payment of this VAT.



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