Poland

Split payment of VAT amount

In Poland, the split payment mechanism is mandatory for domestic sales that meets these conditions:

  • At least one item of the invoice is included in Appendix No. 15 of the Polish Value-Added Tax Act (concerning the supply of goods and services for which the reverse charge was applied before 1 November 2019)
  • The gross sales value is at least 15.000 PLN
  • The sale is made between taxable persons – B2B, regardless of whether the buyer is an active or exempt VAT taxable person
  • Tax liability, supply of goods or services, and the invoice date is not before 1 November 2019

Tax payments must be made using a dedicated payment file layout. To support this, an additional Elixir report for split payment of VAT amount has been added in the LP POL package.

Complete these steps:

  1. Set up the new report as a localized report with these settings in the Payment/Receipt Method Reports (tfcmg0630m000) session:
    • Payment Report: Split Payment for VAT Amount (lppol923001000)
    • Country: POL
    • IBAN Enabled: Yes
  2. Initialize the report
  3. In the Payment/Receipt Methods (tfcmg0540m000) session, create a new payment method with these settings:
    • Payment Report: Split Payment for VAT Amount (lppol923001000)
    • Composing Option: Invoices
    • Composing Limit: 1
    • IBAN Account Required: Yes
    • Foreign Currency Allowed: No
    • Currency: PLN
  4. Select a payment device for which the Device Type is set to Append to file and the Page Length is 1. Any other length results in unnecessary blank lines at the end of the file, preventing the file from importing into the bank system.