Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision (EU) 2019/310 authorising Poland to apply a special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax.
By letter registered with the Commission on 26 July 2021 Poland requested an authorisation to continue to derogate from Article 226 of the VAT Directive with regard to value added tax (VAT) invoicing requirements and to introduce the mandatory split payment mechanism for supplies of goods and services susceptible to fraud covered generally by the reverse charge mechanism and joint and several liability in Poland. In accordance with Article 395(2) of the VAT Directive, the Commission informed the other Member States by letter dated 27 October 2021 of the request made by Poland. By letter dated 28 October 2021, the Commission notified Poland that it had all the information necessary to consider the request.
Source consilium.europa.eu
