Michaela Merz


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POLAND: Mandatory split payment mechanism to be introduced as from 1 July 2019


On 23 January 2019, the European Commission published a draft derogation decision enabling Poland to introduce a mandatory split payment mechanism for selected goods and types of business operations.

The project assumes that Poland has the right to use the obligatory split payment in the period from March 1, 2019 to February 28, 2022. Please find below the most important information resulting from the draft derogation decision: Continue reading


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Romania – Update on split payment introduction as per 1st of January 2018


Referring  VAT split payment  the Romanian Senate has approved and further on passed on the amended law related to the VAT split payment system to the Deputy Chamber (i.e. the second institution within the Romanian Parliament that has decisional powers in fiscal matters). Continue reading