The plan is to introduce the mechanism in two stages: as a pilot programme mainly for large
enterprises and as an open model with the scheme available also to small and medium
enterprises.
Polish VAT group treatment will be based on the assumption that no VAT will be charged on
transactions between group members and that all the group members will be subject to
joint taxation in terms of VAT. As a consequence, in the case of transactions between group
members:
→ there will be no obligation to issue invoices regarding intra-group transactions,
→ split payments will not apply,
→ there will be no obligation to verify whether payments to VAT group members are made
on the bank account indicated on the White List
Source WTS
