Understand this route
Check when split payment applies to a particular VAT transaction and how to make the payment.
What to do
1. Determine whether the transaction and invoice fall under the mandatory or voluntary mechanism.
2. Use the banking payment mechanism and check tax consequences in the official source.
Mandatory or voluntary MPP
MPP is mandatory only when all conditions apply together: the invoice gross total exceeds PLN 15,000, at least one item is in Annex 15 to the VAT Act, and both seller and buyer are VAT taxpayers. In other eligible B2B payments, MPP can be voluntary.
Seller and buyer actions
The seller marks the relevant invoice “mechanizm podzielonej płatności”. The buyer pays using the special transfer message through a business/VAT account; even without the marking, the buyer must use MPP if the joint conditions apply. Retain confirmation.