Split payment mechanism in a Polish JDG (2026) — how it works, when it is mandatory

The split payment mechanism automatically splits an invoice payment:

• Net amount → the seller's regular account
• VAT amount → the seller's VAT account

Example:

Invoice: 30,000 zł gross = 24,390 zł net + 5,610 zł VAT

With split payment:

• 24,390 zł net → the seller's regular account
• 5,610 zł VAT → the seller's VAT account

The seller receives the money in two accounts.

VAT account — what is it?

A VAT account is a special bank account linked to the entrepreneur's NIP. It is used for settlements under the split payment mechanism.

How to open one:

1. At the bank where you have your business account
2. The bank opens the VAT account automatically — linked to your NIP
3. The bank reports the account to the Ministry of Finance — it appears on the VAT taxpayer whitelist (biała lista)

What you can do with money in the VAT account:

• Pay your own VAT to the Tax Office (VAT-7)
• Transfer VAT to another supplier (split payment to a supplier)
• Pay PIT, CIT, ZUS, excise duty (since 2020)
• Transfer to your regular account in exceptional cases (VAT overpayment, Tax Office refund)

What you cannot do:

• Pay salaries
• Pay rent
• Buy equipment (unless through split payment to a VAT supplier)
• Withdraw cash

When is split payment mandatory?

1. Transactions above 15,000 zł gross (B2B)

Split payment is mandatory if:

• The transaction amount exceeds 15,000 zł gross
• Both parties are active VAT taxpayers
• The transaction is B2B

Missing split payment when it is mandatory:

• The Tax Office disallows input VAT (you cannot deduct)
• The Tax Office disallows the PIT cost (you cannot deduct)
• The payment is treated as the counterparty's income (20% lump-sum tax)

2. Sensitive sectors

Split payment is also mandatory for transactions in sectors listed in Annex 15 to the VAT Act, regardless of amount:

• Sale of electronics (computers, phones)
• Sale of electronic components
• Trade in chemicals and chemical products
• Sale of fuels, solvents, oils
• Sale of precious and base metals
• Sale of mobile devices
• Sale of steel products
• Sale of scrap and waste

When is split payment voluntary?

You can use split payment voluntarily in any B2B transaction — not just above 15,000 zł. Then:

• The VAT amount goes to the seller's VAT account
• The net amount to the regular account

This is good if you want to be sure the VAT will be remitted to the Tax Office.

How to make a split payment transfer?

Banks offer two methods:

1. Automatic mechanism

In online banking, select the "split payment" option (or "mechanism podzielonej płatności"). Enter the gross amount and the seller's NIP. The bank splits the payment automatically.

2. Transfer to the VAT account

Transfer to the seller's VAT account (visible on the whitelist) in the VAT amount. You pay the net separately to the regular account.

Overpayment in the VAT account — what to do?

If an overpayment has accumulated in the VAT account (you paid more VAT than needed), you can:

1. Pay VAT to the Tax Office — VAT-7 from the VAT account
2. Transfer to another VAT supplier (split payment)
3. File a refund request with the Tax Office to your regular account (VAT refund in 25/60/90 days)

Important: You cannot transfer money from the VAT account to the regular account on your own. You must file a refund request with the Tax Office.

Split payment and the whitelist

Split payment and the VAT taxpayer whitelist (biała lista) are linked:

• The VAT account must be visible on the whitelist
• Check the counterparty before a transfer above 15,000 zł
• If the seller's account is not on the whitelist — split payment will not work

Split payment and KSeF

The national e-invoicing system (KSeF) does not eliminate split payment. From 2027, when KSeF becomes mandatory, split payment remains:

• KSeF invoices are settled in the VAT declaration
• Split payment remains mandatory above 15,000 zł
• The bank automatically recognises KSeF invoices and may offer split payment automatically

Most common mistakes

1. No split payment above 15,000 zł

Penalties: loss of input VAT + PIT cost + 20% lump-sum tax.

2. Paying to the wrong VAT account

The seller's VAT account must be on the whitelist. If you pay to an account that is not on the list — treated as an error.

3. Using the VAT account for regular payments

The VAT account is only for VAT, PIT, CIT, ZUS, excise duty. Not for salaries, rent, equipment.

4. Miscalculating the 15,000 zł threshold

15,000 zł is the gross amount (with VAT). If the invoice is 12,195 zł net + 2,805 zł VAT = 15,000 zł gross — split payment is mandatory.

5. Forgetting about VAT overpayment refunds

An overpayment in the VAT account must be refunded by the Tax Office on request. You cannot transfer it yourself.

FAQ

Is split payment mandatory for B2C transactions?

No. Split payment applies only to B2B transactions.

Do I need a VAT account?

If you are an active VAT taxpayer — yes. The bank automatically opens a VAT account.

Can I use split payment voluntarily below 15,000 zł?

Yes. You can voluntarily apply split payment to any B2B transaction.

What if I pay with a regular transfer above 15,000 zł?

You lose input VAT + PIT cost. Additionally, the payment is treated as the counterparty's income (20% lump-sum tax).

Does split payment apply to cross-border transactions?

No. Split payment applies only to domestic (PL–PL) transactions. WNT, WDT, ICS, export invoices — are not covered by split payment.

Need help with split payment?

I handle sole proprietorship (JDG) accounting with full VAT support — split payment, VAT accounts, the whitelist, VAT-UE. From 49 zł + VAT per month.

Email me at [email protected] or visit oxyok.com/pl.

Note: Split payment is based on the VAT Act (Art. 108a). Mandatory for B2B transactions above 15,000 zł gross and in sensitive sectors (Annex 15). Consult an accountant before making decisions.