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Proposed Council Implementing Decision Authorizing Continued Application of Poland's VAT Split Payment System

22 January 2025

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Proposed Changes

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Poland-European Union

A proposal for a Council Implementing Decision was published on 14 January 2025 that would authorize 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 proposed decision would extend Poland's authorization for the split payment...