The Polish Ministry of Finance introduced the Split payment mechanism in July 2018. The splitting refers to booking the net amount of a payment separately from the VAT amount. Actually, the VAT is booked into a dedicated VAT account. The rules stipulate that for the payer the functionality is not obligatory, however banks need to deliver the functionality to their customers. Also the banks are obliged to open at least one VAT account per customer.
For initiating a Polish Split payment, you can use the default Credit transfer in IBP.
When for both Remitter and Beneficiary a Polish account is selected and the Currency is set to PLN, the Tax Information section appears.
At this point, you still have the option to enter a regular Polish domestic payment as well as a Split payment.
Continue with a regular domestic payment:
You can use the Remittance information as usual, and ignore the 4 Tax Information fields.
Continue with a Split payment:
Leave the Remittance information empty, and fill the 3 mandatory (and 1 optional) Tax information fields with the appropriate details.
Remittance information and Tax information are mutually exclusive.
The instructed amount remains as for non-SPLIT, it is the gross amount. In this example, the beneficiary will receive PLN 50 in both cases.
Split payments can also be uploaded in XML pain 001.001.03 and MT 101 file formats.
XML pain 001.001.03
To request Split payments via XML pain.001.001.03 you need to provide a trigger, code “53” in the local instrument proprietary tag and the mandatory VAT specific details in the remittance information.
The tag <LclInstrm><Prtry>53 can be provided on either payment order level or on transaction level, but not on both at the same time.
the following information must be present in the unstructured remittance information, tag <PmtInf><CdtTrfTxInf><RmtInf><Ustrd>
The information must be provided by using the code words and their content. The code word sequence must be respected.
Example of the whole unstructured remittance info field:
To request Split payments via MT101 you need to provide the following TAG information:
:23E:OTHR/VAT53 in order to determine the payment type Split
:23E:RTGS optional for Urgent payments via Sorbnet
:70: /VAT/123,00/IDC/12345123451234/INV/FV-201701/17/TXT/Free text