European Commission 14 January 2025, Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision (EU) 2019/310 as regards the extension of the authorisation given to Poland to apply a special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax

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The proposal for a Council Implementing Decision seeks to extend Poland's authorization to apply a special measure derogating from Article 226 of the VAT Directive, allowing the continuation of the mandatory split payment mechanism for VAT on specific supplies of goods and services susceptible to fraud. This extension, requested by Poland, aims to simplify VAT collection and combat tax evasion, reflecting positive impacts such as a significant decrease in VAT fraud and improved financial liquidity for taxable persons. The proposed derogation is set to be effective from 1 March 2025 until 28 February 2028, with a simplified list of goods and services to be included under the mechanism.AI