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EC Approves Poland’s Extension of VAT Derogation and Split Payment Mechanism Until 2028

  • The European Commission adopted Proposed Council Implementing Decision No. COM (2025) 7
  • Poland’s request to extend a special measure derogating from invoicing requirements was approved
  • A mandatory split payment mechanism on supplies susceptible to fraud will continue in Poland
  • Suppliers must have a separate and blocked VAT account for invoices over 15,000 Polish zlotys
  • The authorization for the derogation was extended to Feb. 28, 2028
  • Poland can replace the annex of split payment mechanism goods and services with a simplified list
  • Poland must notify of domestic measures implementing the new list

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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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