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Council Decision Published Authorizing Continued Application of Poland's VAT Split Payment System to February 2028

05 March 2025

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Approved Changes

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Poland

Council Implementing Decision (EU) 2025/373 of 18 February 2025 was published in the Official Journal of the EU on 28 February 2025, which authorizes Poland to extend the application of its split payment system for the payment of VAT. Poland's split payment system is meant to reduce VAT fraud by splitting B2B payments so that the VAT due on an invoice at the time of payment is directly deposited into a restricted VAT account supervised by the tax authority and the net amount is deposited in the supplier's normal bank account. Previously authorized until 28 February 2025, the decision extends...