Split payment was introduced by the Act of 9 August 2019 on Amendments to the Goods and Services Tax Act and Certain Other Acts. It applies to the following transactions:

  • business to business transactions,
  • transactions in goods and services listed in Appendix No. 15 (to the Act),
  • transactions amounting to at least PLN 15,000 or its equivalent in another currency.


Split payment does not apply to card or cash transactions.


Orders executed using the split payment mechanism are settled automatically, i.e. a split payment transfer is automatically broken down into the net amount and the VAT amount. Then, we book the amounts in the settlement account and in the VAT account, respectively. We will execute all split payment orders using the settlement account (split payment transaction data will always be presented in the settlement account history).


Starting from 1 November 2019, businesses are obliged to use split payment. Invoices must feature the “split payment mechanism” information in the following cases:

  • when paying an invoice or several invoices at a time (batch payment) worth at least PLN 15,000.00 or its equivalent in another currency,
  • if at least one invoice (one item on an invoice) or one invoice in the case of a batch payment concerns goods or services listed in Appendix No. 15 to the Act,

The Act provides for sanctions for businesses failing to comply with these obligations.


Businesses own the funds accumulated in their VAT accounts, but they cannot use them freely. They can only use the funds to:

  • pay VAT,
  • settle liabilities to their counterparties (only the VAT amount indicated in the invoice),
  • make a transfer to another VAT account maintained with the same bank; the Act does not provide for the possibility of transferring funds between VAT accounts with different banks,
  • pay contributions to the Social Security Institution (ZUS), PIT, CIT, excise duty and customs duty.

We can only transfer funds from a VAT account to a settlement account on the basis of a relevant decision of the National Revenue Administration.