VAT
Split payment (MPP): what is it?
Split payment mechanism
Split payment (MPP) splits the payment for an invoice into the net amount and VAT, and the VAT goes to the seller's separate VAT account. Sometimes it is mandatory.
Key answers
- What it is
- A way of paying invoices in which the net amount goes to the seller's regular account and the VAT to their special VAT account. The transfer is made with a split-payment message.
- Who it affects
- Buyers paying invoices whose gross amount exceeds PLN 15,000 and in which at least one item is a good or service listed in annex 15 to the VAT Act (then it is mandatory). The amount on a single invoice counts. Other invoices can be paid this way voluntarily.
- When
- When you pay the invoice. The seller issues the invoice with the annotation “split payment mechanism”. Paying outside MPP where it is mandatory does not count as a tax-deductible cost.
- Where
- In online banking: choose a split-payment transfer, enter the VAT amount, the invoice number and the seller's tax ID.
How it works in Zaksio
Zaksio marks invoices subject to MPP and reminds you about it, but it does not make the split-payment transfer.
This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.
Source: Tax Portal: VAT
