Source Polish tax authorities
We would like to remind you that from November 1, 2019, the obligation to apply the split payment mechanism (MPP) for some transactions will come into force, and from January 1, 2020, the obligation to pay to the account indicated in the VAT Taxpayers List .
- The relevant invoice, which allows the taxpayer to meet these obligations, is the settlement account or personal account in SKOK opened in connection with conducted business activity.
Therefore, please check whether the settlement accounts or personal invoices at SKOK opened for business operations have been reported to the tax office .
Useful information for entrepreneurs about MPP and the List of VAT Taxpayers (including questions and answers, leaflets and presentations) can be found on the website of the Ministry of Finance’s educational campaign Safe Transaction .
Since the information is updated on a regular basis, the site will also include changes to the mandatory MPP.
