As of Nov 1, 2019, mandatory VAT split payment for selected transactions

From November 1, 2019, the split payment mechanism (MPP) will be mandatory for invoices above 15,000. PLN gross, which relate to the so-called sensitive goods and services (e.g. fuels, steel, coal, smartphones and tablets or construction services).
The introduction of a mandatory MPP is to prevent VAT fraud by preventing tax fraud and fraud and the disappearance of taxpayers along with the tax paid to them by contractors, but not paid to the state budget.
From November 1, all taxpayers, both those using voluntary and compulsory MPP, can count on significant simplifications in applying the mechanism.

Split payment