- One split-payment (MPP) transfer can cover several invoices from the same contractor if they were issued over a period of at least one day and no more than one month.
- For KSeF e-invoices, the transfer message should include the KSeF aggregate identifier instead of individual invoice numbers.
- In MPP, the transfer normally includes the VAT amount, gross amount, supplier’s NIP, and invoice reference; for KSeF invoices, the KSeF ID becomes the key reference.
- MPP is mandatory for certain invoices, especially those involving goods/services from Annex 15, total over PLN 15,000, and B2B transactions.
Source: prawo.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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