(1)Council Implementing Decision (EU) 2019/310note authorised Poland to introduce a special measure, derogating from Article 226 of Directive 2006/112/EC, that requires suppliers to apply a mandatory split payment mechanism (the ‘special measure’). The mandatory split payment mechanism obliges suppliers (taxable persons) to pay value added tax (VAT) on invoices issued in relation to the supplies of goods and services susceptible to fraud and which are generally covered by a reverse charge mechanism and by joint and several liability in Poland, to a separate and blocked bank account opened in Poland. Council Implementing Decision (EU) 2022/559note extended the application of the special measure until 28 February 2025.
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