Poland postpones the introduction of split payments to prevent VAT fraud

28 September 2017

Poland recently announced that the introduction of the anti-VAT fraud split payments regime will be delayed until 1 April 2018.

The original proposed implementation date was 1 January 2018 and once introduced the split payment procedure will allow customers to pay the VAT amount of a sale directly into a special supervised bank account. The tax authorities can then make withdrawals directly from this bank account in order to settle the supplier’s VAT liability.