Comments on ECJ C-709/22: Poland’s Split Payment Procedure and VAT Restrictions

In 2019, Poland introduced a ‘split payment’ procedure to fight VAT fraud, where the net price is paid into the taxable person’s account and the VAT is paid into a separate VAT account. The CJEU ruled that this special measure derogating from the VAT Directive does not preclude national legislation restricting the use of the VAT account funds to VAT payments.

Source BTW jurisprudentie

See also

• C-709/22 (Syndyk Masy Upadlosci A) – Judgment – Split payment: Separate VAT account may be used only for limited purposes

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• VATupdate.com – Your FREE source of information on ECJ VAT Cases

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