Split payment mechanism – evaluation of the new regulation
DOI:
https://doi.org/10.18778/1509-877X.2018.02.06Keywords:
split payment mechanism, tax on services and services, tax fraud, sealing of the tax systemAbstract
The aim of the article is to evaluate provisions concerning a split payment mechanism. At first, the nature and models of this mechanism were discussed. Then, the regulations applicable in this respect in different countries were presented. What is more, provisions implementing the split payment to Polish VAT were analysed. Finally, the advantages and risks connected with the split payment mechanism were pointed out.
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