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Split Payment

TRANSPARENCY OF PAYMENT
TRANSACTION SETTLEMENTS

Produkt dostępny:
Online
GENERAL INFORMATION

GENERAL INFORMATION

On 1 July 2018, a Split Payment mechanism was launched in settlements between business entities. Under the Split Payment, the payment of gross amounts due under a VAT invoice has been appropriately split:

 

  • the invoice net amount is transferred to a settlement ( current or auxiliary) account,
  • the VAT amount credits a VAT account opened by the Bank for the Holder.

 

The introduction of the Split Payment mechanism is to increase the transparency of settlements of payment transactions on account of payment for goods and services subject to VAT, and also to close loopholes in the VAT system.

PLEASE NOTE: effective 1 November 2019, the Obligatory Split Payment has been introduced for the acquisition of specific services or goods indicated in Attachment no. 15 to the VAT Law.  

THE MAIN FEATURES OF THE SERVICE

LEGAL BASIS

On 9 August 2019,  the Sejm (lower chamber of the parliament) of the Republic of Poland passed an amendment to the Law on the Value Added Tax and certain other laws (“the Amendment”), under which the application of Split Payment has become obligatory for the sale of certain services and goods specified in the Amendment (“the Obligatory Split Payment”).

 

 

HOW TO INSTRUCT A SPLIT PAYMENT TRANSFER?

An instruction regarding a transfer to be settled in the Split Payment mechanism can be made as follows: 

  • via all electronic banking channels provided by the Bank (in such channels, payment order forms have been made available to be settled using the Split Payment mechanism),
  • in a branch of the Bank, on a paper form.

 

Orders to be settled in the Split Payment mechanism are accepted by Bank BNP Paribas for execution at the same hours as other domestic payment orders to be settled in the Elixir, Express Elixir and Sorbnet2 systems, that is:

  • Elixir

- electronic orders by 2:15 p.m. (SWIFT MT101 by 3:00 p.m.)

- branch (paper) orders by 1.00 p.m.

  • Express Elixir

- from Monday through Friday between 6:00 a.m. and 8:00 p.m.

  • Sorbnet2

- by 3:00 p.m. (electronic and paper orders)

FIND OUT MORE ABOUT THE SPLIT PAYMENT

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FIND OUT MORE ABOUT THE VAT ACCOUNT

  • We opened bank accounts before the effective date of the Split Payment Law. Will the Bank open a VAT account(s) to them?

    Banks will be obliged to open a VAT account for each entrepreneur which holds a settlement account or accounts. The Bank will open one VAT account to all settlement accounts held by the entrepreneur maintained in PLN.

  • How can I use the funds accumulated in the VAT account? Which payments can be made through them?

    From the VAT account, amounts due to the tax office can be paid (output VAT) as well as the VAT amount into the supplier's account (input VAT), on which the supplier received the VAT invoice. Furthermore, funds can be transferred to another VAT account of the same Customer in the same bank, provided that the Customer holds more than one VAT account.

  • How will I make a transfer of my liabilities to the Tax Office under VAT, CIT, PIT, excise duty, customs receivables using the funds from the VAT account? How will I pay, using the funds in the VAT account, the contributions which ZUS (Social Security Office) is obliged to collect?

    In order to fulfil tax liabilities, a tax payment order to the Tax Office should be executed, on account of the selected tax liability, to debit the settlement account which is linked to the appropriate VAT account. Correct bookings that will debit the holder’s VAT account, will be made by the Bank’s operating systems. The same manner of execution is applicable to payment of contributions which ZUS (Social Security Office) is obliged to collect: a standard domestic transfer should be made, to debit the settlement account which the appropriate VAT account is linked to, and to the individual account of the payer maintained by ZUS. Correct bookings that will debit the holder’s VAT account, will be made by the Bank’s operating systems.

  • How can I supply a VAT account?

    The VAT account can be supplied by VAT amounts paid by buyers of goods or services under the Split Payment, by payments resulting from invoice adjustments or a return of the excess input VAT by the Tax Office or by a transfer of VAT funds from another VAT account maintained in the same bank (own transfer). It is impossible to supply the VAT account using one's own settlement (current) account.

  • Can I have more than one VAT account?

    At the Customer's special request, the Bank will open more VAT accounts. 

  • Will VAT accounts be opened to foreign currency accounts?

    No. VAT accounts can be maintained in PLN only and linked only to the settlement account or accounts maintained in PLN.

  • Can I hold a settlement account in bank A while the linked VAT account in bank B?

    No, it will not be possible. The VAT account linked to the specific account will be opened in the bank where the settlement (current) account is maintained.

  • Do I have to notify my counterparties about VAT account numbers to enable them to make Split Payments?

    No, it is not necessary. Transfers, including the ones under the Split Payment mechanism, are sent between settlement accounts. It is the Bank that will split the amount receivable into the principal amount, to be transferred to the ordinary account, and the VAT amount, to be transferred to the VAT account. It will not be necessary to know the VAT account number of the supplier.

  • What will happen to the money accumulated in the VAT account when I want to close the account with the Bank? Can I withdraw them?

    When the current account, to which the VAT account is assigned, is closed, to make the closure effective, it is also necessary to transfer the funds accumulated on the linked VAT account to another VAT account maintained by the Bank, or to the holder’s current account for further instructions regarding the funds. If the funds are transferred to another VAT account maintained by the Bank, consent of the Tax Office Manager is not required: the holder makes the operation independently as the so-called own transfer. To transfer funds from the VAT account to the holder’s current account, the so-called individual consent (decision) issued by the Manager of a Tax Office competent for the holder is needed. To this end, the holder must file a written request to the Tax Office for consent to such a transfer of funds. The Bank will transfer the funds from the VAT account to the specified current account maintained by the Bank only when it receives an authorised instruction from the Tax Office. Upon posting the funds, the holder can administer them in the current account and order the Bank to transfer them to a specified account in another bank, or withdraw them in cash.

  • Can I transfer VAT funds between my VAT accounts?

    If the customer holds more than one VAT account in the bank, VAT funds can be transferred into another VAT account in the same bank. To this end, the customer will have to submit a Split Payment order in which the settlement account linked to the VAT account which the customer wants to debit with the funds, is indicated as the account to be debited, and the other settlement account is specified as the account to be credited, linked to the VAT account which the customer wants to credit with the funds. The VAT amount indicated in the payment order should equal the payment amount. In this way, the funds will be transferred between the customer's own VAT accounts.

  • What will I see in the statement/history of the settlement account, VAT account? Will there be a gross amount, net amount or maybe the VAT amount?

    The execution of the outgoing Split Payment will be reflected by the following postings:

    the linked VAT account will be debited with the VAT amount,

    the settlement account will be first credited with the VAT amount and then debited with the gross amount of the Split Payment.

    The execution of the incoming Split Payment will be reflected by the following postings:

    the settlement account will be first credited with the gross amount and then debited with the VAT amount.

    the VAT account linked to the settlement account will be credited with the VAT amount.

  • Will I receive the VAT account statement? Will I see my VAT accounts in BiznesPl@net?

    The statement of the VAT account / VAT transaction history is available in the BiznesPl@net system. In this application, the Customer has access to the list of VAT accounts, and details of the VAT account include information on settlement accounts that it is linked to.

  • Can the payee decide that the VAT amount should be posted to the settlement account instead of the VAT account?

    No, the payee cannot decide about it. If the payer has ordered the split payment, the Bank that receives the payment is obliged to ultimately post the VAT amount indicated into the “VAT account.”

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FIND OUT MORE ABOUT MAKING A SPLIT PAYMENT INSTRUCTION

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FIND OUT MORE: SPLIT PAYMENT AND LOANS

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FIND OUT MORE: SPLIT PAYMENT AND INVOICES

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Dokumenty do pobrania

 
BNPPConnect Podręcznik
 
BNPPConnect guidebook
 
Import, eksport BiznesPl@net
 
Import Export BiznesPl@net

This material is for advertising and information purposes only and does not constitute an offer within the meaning of the Civil Code.

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