Repayment in split payment versus tax-deductible costs

∑ X. The limited liability company has adopted the rule that most of the payments received from suppliers who are active VAT taxpayers are made in the split payment mechanism. This rule also applies to invoices for which the supplier was not obliged or did not include the “split payment method” message. Despite the adopted principle, there are situations where, as a result of an error occurring in the course of accounting, e.g. by selecting an incorrect payment method, the company made a payment related to the transaction specified in Art. 19 Entrepreneurs’ law, with the omission of the split payment mechanism specified in Art. 108a paragraph. 1a of the VAT Act, despite the words “split payment mechanism” being included in the invoice. The payment is made to the contractor’s account on the so-called white leaves.