- If a buyer fails to pay an invoice using the split payment mechanism, they may avoid a 30% additional tax liability in VAT
- This can happen if the seller dies after issuing the invoice, is removed from the VAT taxpayer register, their business account is closed, and the heirs do not continue the business activity.
Source: podatki.gazetaprawna.pl
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.
