The VAT split payment mechanism, which is optional from 1 October 2017, and mandatory from 1 January 2018, has been the subject of many discussions and debates over the past few days, while there have been significant efforts, especially from the business community, to eliminate or at least postpone the date when the system becomes mandatory for all entities registered for VAT purposes. Moreover, there has been considerable speculation following various statements made by politicians, which have appeared to suggest the possibility of limitations on the scope of the application of the split payment mechanism and/or postponement of the enforcement date.