Natalia Sęk, Magdalena Szczepańska
Puls Biznesu
The article discusses the use of split payment by parties engaged in mutual setoffs. Even if persons making mutual setoffs are not required to apply the split payment mechanism, they are not exempted from complying with other duties related to the fact that their transaction would otherwise fall within the obligatory split payment framework. One of these duties is that the invoice must bear a legend reading “split payment mechanism” and the transaction must be designated as MPP in the JPK_V7M filing. Failure to comply with those duties may result in criminal consequences applicable when an invoice is not issue correctly or a JPK_V7M filing is sent with errors.