European UnionPoland ECJ C-709/22 (Syndyk Masy Upadlosci A) – Questions – Split payment: Transfer funds of the insolvent taxpayer’s VAT account 2 months ago
European UnionPoland ECJ will examine the Polish regulations on split payment (C-709/22) 4 months ago
Poland Split payment – challenges related to the implementation of tax solutions in financial and accounting systems 4 months ago
BelgiumLuxembourgNetherlands Mind the VAT gap: what the changes mean for Benelux countries 8 months ago
Italy Ruling 320/2022: Split Payment – Article 17-ter of Presidential Decree No. 633 of 1972 10 months ago
European UnionPoland Council Decision Published Authorizing Continued Application of Poland’s VAT Split Payment System 12 months ago
Poland Negative consequences of not using the split payment method can be avoided by refunding and paying again 12 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 08 March 2022
Poland Split payment stays for longer. The EC agreed to extend the use of the obligatory SPM. 02 March 2022
Slovakia Slovakian VAT Act amendment: bank account information of taxpayers, optional Split payment, VAT refund requirements, … 17 December 2021
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