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.