This is to alert you to a government-originating bill (Sejm paper no. 207) which provides, among other things, for disapplying the duty to verify whether the payee’s account is white-listed if the payment is made using the split payment mechanism (“SPM”).
According to the bill, persons using SPM to pay for transactions above PLN 15K into non-white-listed accounts will not:
- suffer the otherwise adverse consequences for their income taxes (which include non-deductibility),
or
- be held jointly and severally liable for supplier’s arrears of VAT.
The changes will take effect retroactively with respect to payments/deductions made as of 1 January 2020.
The bill is currently in the Sejm where its first reading is in process. We will keep you up-to-date on the progress of this legislation.
If this issue pertains to your business and you are interested in our assistance, please contact us.
This blog post is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.