A Council Implementing Decision was published in the Official Journal of the EU on 7 April 2022 that 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 from 1 March 2019 to 28 February 2022, the latest decision extends Poland’s authorization for the split payment system for three years from 1 March 2022 to 28 February 2025. Further, a revised list of supplies of goods and services within the scope of the split payment system is provided in the annex to the decision.
Source Orbitax
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