The Polish Ministry of Finance (“MoF”) has issued a reminder regarding the introduction of a mandatory split payments regime (known as “MPP”) for certain VAT-bearing transactions for selected categories of goods and services, commencing 1 November 2019. If a transaction falls within the scope of MPP, whilst the net or taxable amount of the payment due may be sent as normal to the supplier’s normal business settlement bank account, the VAT amount must be sent to the supplier’s VAT Account (a special bank account assigned by the bank on instruction from the MoF) .
https://www.gov.pl/web/finanse/zgloszenie-rachunkow-rozliczeniowych-do-urzedu-skarbowego
From 1 January 2020, it will become compulsory for all net amounts transmitted under MPP to be deposited only in the business settlement account listed against the supplier’s name in the “VAT Taxpayers List.”
https://www.podatki.gov.pl/vat/bezpieczna-transakcja/wykaz-podatnikow-vat/
