The Act of 9 August 2019  on Amendments to the Goods and Services Tax Act and Certain Other Acts introduces the following changes with regard to split payment:
 

• contributions to the Social Insurance Institution (ZUS) and new types of taxes are to be paid using funds accumulated in the VAT account. This means that funds from the VAT account will be automatically transferred to a settlement account to be used for ZUS or tax transfers (CIT, PIT, excise duty and customs debt);
• using the split payment mechanism, you can make one payment for several invoices issued by the same supplier for a period of at least one day and not exceeding one month. Enter the relevant period in the “Invoice number” field.  Batch payments can be made both for transfers and direct debits;
• the split payment mechanism is obligatory for 150 groups of goods and services, as listed in Appendix No.15 to the Act. The key categories are:

o    steel products, precious metals, non-ferrous metals,
o    waste, scrap, secondary raw materials,
o    electronics – e.g. processors, smartphones, telephones, tablets, notebooks, laptops, home video game consoles, cartridges, toners, hard drives,
o    car fuel, heating oils, gear oils,
o    emission allowances,
o    construction works,
o    coal,
o    trade in car and motorcycle spare parts;

• if the transaction value exceeds PLN 15,000.00 gross or its equivalent in another currency, the invoice must include information on split payment being obligatory.

To facilitate the verification of industries to which split payment must be applied, we included the contents of Appendix No. 15 to the Act in the domestic transfer form in mBank CompanyNet.