The split payment mechanism indicated on the invoice may be ignored in some situations

The split payment mechanism indicated on the invoice may be ignored in some situations

31.07.2020

According to the tax administration, a note on the obligatory split payment mechanism (SPM) may be included in an invoice even if a given transaction is not mandatorily subject to the SPM. The recipient of such a document does not need to split the payment.

Commentary by VAT expert Zdzisław Modzelewski on an interpretation offered by a National Revenue Administration official on 27 July 2020.

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