3. There is no obligation to place an annotation “split payment mechanism” on any of the invoices in the following cases:

• If the value of the order is PLN 30,000 and the seller performs it on the same day and issues two invoices: one covering the items from Annex 15 in the value of PLN 5,000 and the other for the remaining range in the value of PLN 25,000.
• If the value of the order is PLN 40,000 and the Seller performs it on two different dates and issues three invoices: one on the first day covering the items from attachment No. 15 in the value of 5,000 PLN, the other two on the next day: the first invoice covering the items from attachment No. 15 in the value of 12,000 PLN, the second invoice for the remaining range in the value of PLN 23,000.

4. However, if the value of the order is 35.000 PLN and the Seller performs it on the same day and issues two invoices: one covering the items from attachment No. 15 in the value of PLN 16,000 and the other for the remaining range in the value of PLN 19,000, the Seller is obliged to place the annotation “split payment mechanism” only on the invoice covering the goods from attachment No. 15.

The issued interpretation is good information for taxpayers, because due to the “prudent” approach, taxpayers considered various, not always the most advantageous options within the scope referred to in the interpretation in question.

If you need support in the area of VAT settlements, especially in the context of split payment mechanism and obligations related to the so-called white list, please contact us.