Magdalena Szczepańska, Natalia Sęk
Puls Biznesu

The article discusses how to correctly apply the white list provisions of VAT law in the context of the split payment mechanism. While the white list and the split payment mechanism two are different concepts, their mutual similarities may sometimes confuse businesses. The authors present the most important characteristics of the two devices. In addition, they also describe each stage of the verification process to be applied in order to ensure compliance with the underlying requirements and avoid various adverse consequences arising from the related regulations.