Attorney Maciej Obrębski comments on the Ministry of Finance’s announcement of extending the joint and several liability of the buyer for the seller’s VAT arrears, even with the voluntary application of MPP (split payment). The changes are to cover, among other things, cases where the taxpayer ‘knew’ that the invoice was unreliable, as well as transactions from Annex 15 below PLN 15,000 and selected intangible services. According to the authors, the aim is to ‘tighten up the system’, but experts warn of a new wave of disputes and a reduction in the protective function of MPP.
Maciej Obrębski, attorney-at-law, believes that the proposed solutions only take into account the interests of the tax authorities. The introduction of joint and several liability also in transactions paid for using MPP means that split payment no longer effectively protects the purchaser. It is crucial and, at the same time, dangerous to base liability on the allegation that the taxpayer ‘knew’ about the unreliability of the invoice — it is easy for the authorities to make this allegation, and difficult for the taxpayer to defend themselves. The solicitor also points to the current practice of the National Revenue Administration and the public prosecutor’s office, where ordinary business contacts are sometimes interpreted as ‘cooperation’ with a dishonest entity. After the changes, split payment will become an empty slogan and there are no visible benefits for taxpayers.
Date: 07.10.2025
Author: Monika Pogroszewska
Source: Prawo.pl
