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Poland: Ordering party paying subcontractor must use split payment mechanism under VAT law (Supreme Administrative Court decision)

Supreme Administrative Court decision of September 26, 2025

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October 8, 2025

The Supreme Administrative Court on September 26, 2025, held that when an ordering party (who is jointly and severally liable for payment with the contractor) pays a subcontractor, the ordering party must use the split payment mechanism under Article 108a(1a) of the Value Added Tax (VAT) Act (case file I FSK 1154/22).

Read an October 2025 report prepared by the KPMG member firm in Poland

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