Application of Split Payment Mechanism for Advances

• Payments exceeding 15,000 PLN for future goods or services must be made using the split payment mechanism
• The use of the split payment mechanism also applies to advance payments
• The use of the term “pro forma” on a document means it cannot be considered a valid invoice for VAT purposes
• If a payment exceeds 15,000 PLN and is for goods or services listed in attachment no. 15, it must be made using the split payment mechanism
• A pro forma invoice must be issued no later than the 15th day of the month following the month in which the advance payment was received
• Failure to make a payment using the split payment mechanism may result in a penalty of 30% of the VAT amount on the invoice
• A payment exceeding 15,000 PLN for future goods or services must be made using the split payment mechanism, with the term “zaliczka” instead of the invoice number in the transfer communication

Source: pit.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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