# VAT Act – split payment and joint and several liability

Act of 11 March 2004 on goods and services tax (ustawa o podatku od towarów i usług)

- Status: Amendments pending
- Legal order: Poland
- Legal area: Taxation of scrap and metal trade
- Dz.U. 2026 poz. 1263 (consolidated text)
- Business profile: Smelting, Semi-fabrication, Recycling, Scrap trade, Product manufacturers

## In brief

Annex 15 covers, inter alia, unwrought Al, Pb, Zn, Sn, Cu and Ni, Cu bars and wire (items 46–55), waste and scrap of base metals (item 56) and metal secondary raw materials (item 87). Guarantee deposit (Arts 105b–105d) repealed.

## Key obligations

- Mandatory split payment (MPP) for an invoice > PLN 15,000 gross for goods listed in Annex 15 (Art. 108a(1a))
- Annotation ‘mechanizm podzielonej płatności’ (split payment mechanism) on an invoice > PLN 15,000 for goods listed in Annex 15 (Art. 106e(1)(18a))
- Obligation of the supplier to accept payment via MPP (Art. 108a(1b))
- Joint and several liability of the purchaser of goods listed in Annex 15 for the supplier’s VAT – excluded where payment is made via MPP and the invoice is > PLN 15,000 (Art. 105a(1), (3)(5)–(6))

## Competent authority

Head of the tax office, head of the customs and tax office (National Revenue Administration, KAS)

## Penalties

Additional tax liability of 30% of VAT for payment in breach of the MPP (Art. 108a(7)) and for lack of the annotation on the invoice (Art. 106e(12)); fiscal penal liability.

## Entry into force

20.04.2004

## Application

2004-05-01; mandatory MPP from 1.11.2019

## Key dates

- 28.09.2026: Publication of the consolidated text (Dz.U. 2026 poz. 1263)
- 01.01.2027: Art. 108a as worded by the Act of 16.06.2023 applies to payments made from this date (Art. 17 of that Act)

## Pending changes

Government bill (Sejm print No 3245) – inter alia extension of the reverse charge for gas, electricity and emission allowances; first reading 21.10.2026.

## Related acts

- [VAT Directive – reverse charge for scrap and metals (Arts 199, 199a)](https://igmnir.org/dane/prawo/en/eu-vat-odwrotne/)
- [National e-Invoicing System (KSeF)](https://igmnir.org/dane/prawo/en/pl-vat-ksef/)

## Official sources

- [Text of the act](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20040540535)
- [Consolidated text](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20260001263)
- [Sejm – print No 3245, course of the procedure](https://www.sejm.gov.pl/Sejm10.nsf/PrzebiegProc.xsp?nr=3245)

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Register as of: 22.10.2026. The official text of the act prevails. IGMNiR. On the website: https://igmnir.org/en/law/#akt-pl-vat-mpp