BelgiumLuxembourgNetherlands Mind the VAT gap: what the changes mean for Benelux countries 4 weeks ago
Italy Ruling 320/2022: Split Payment – Article 17-ter of Presidential Decree No. 633 of 1972 2 months ago
European UnionPoland Council Decision Published Authorizing Continued Application of Poland’s VAT Split Payment System 4 months ago
Poland Negative consequences of not using the split payment method can be avoided by refunding and paying again 5 months ago
European UnionPoland Proposal for a Council Implementing Decision authorising Poland to apply a special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax 5 months ago
Poland Split payment stays for longer. The EC agreed to extend the use of the obligatory SPM. 5 months ago
Slovakia Slovakian VAT Act amendment: bank account information of taxpayers, optional Split payment, VAT refund requirements, … 8 months ago
Italy Ruling #424: Recovery of VAT in the context of a transaction governed by the split payment mechanism 16 July 2021
Slovakia Draft amendments to VAT act: Notification of bank accounts to authorities, Changes to the tax guarantee, Split Payment 20 June 2021
European Union Prof. Lamensch @ European Parliament – Possible solutions to tackle fraud, solutions that involve new technologies (May 26, 2021) 16 June 2021
European Union Analysis of the impact of the split payment mechanism as an alternative VAT collection method (2017) 18 May 2021
Italy Split Payment for VAT and advance payment of the amount due in public procurement: some reflections 14 April 2021
Latin America Minding the VAT Gap: Split Payment and RealTime Taxation Insights from Latin America 26 February 2021
Poland Advance invoice for less than 15,000 PLN: no split payment and no MPP designation in the JPK_V7 file 10 January 2021