The split payment mechanism indicated on the invoice may be ignored in some situations
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.
Related posts
Important ruling for the energy sector – court sets limits on fiscalisation of compensation
Important ruling for the energy sector – court sets limits on fiscalisation of compensation
Harmful provision of tax regulations finally to be abolished – commentary by Andrzej Ladziński in Rzeczpospolita
Harmful provision of tax regulations finally to be abolished – commentary by Andrzej Ladziński in Rzeczpospolita
Upcoming difficulties in hiring Ukrainian and Georgian citizens – what employers need to know
Upcoming difficulties in hiring Ukrainian and Georgian citizens – what employers need to knowWhat changes are planned for the taxation of family foundations in 2026?
What changes are planned for the taxation of family foundations in 2026?Concerned about
missing out
on key legal
developments?