The Polish Anti-Crisis Shield – white list and split payment

The Anti-Crisis Shield introduces changes in the application of the list of VAT taxpayers (white list) and the mandatory split payment mechanism. The deadline for reporting a transfer made to an account outside the white list was extended to 14 days. By the end of 2020, taxpayers should also apply the Polish Classification of Goods and Services 2008 for VAT purposes and use PKWiU 2008 within the scope of Annex 15 to the VAT Act (split payment mechanism).

More information about the Anti-Crisis Shield you can find on the website of the Ministry of Family, Labour and Social Policy.