- Poland’s Supreme Administrative Court ruled on September 26, 2025 that ordering parties must use split payment mechanism when paying subcontractors
- The decision applies when ordering parties are jointly and severally liable for payment with contractors
- Split payment requirement falls under Article 108a of the Value Added Tax Act
- The court case was filed as I FSK 1154/22
- This ruling affects VAT payment procedures for subcontractor arrangements in Poland
Source: kpmg.com
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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