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Split Payment Calculator (MPP) — Polish VAT split-payment mechanism

The split payment calculator (MPP — mechanizm podzielonej płatności) instantly shows how a Polish VAT invoice is divided under the split-payment system. Enter the gross amount and VAT rate — the calculator tells you how much goes to the seller's dedicated VAT account (the tax portion) and how much to the regular settlement account (the net amount). It also flags whether the transaction crosses the PLN 15,000 mandatory MPP threshold. Poland's split-payment mechanism has been in force since 1 July 2018. From 1 November 2019 it became mandatory for B2B invoices above PLN 15,000 gross covering goods and services listed in Annex 15 of the VAT Act — including steel products, fuels, electronics, and construction services. For all other transactions MPP is optional. This tool is useful for accountants calculating MPP transfers, business owners issuing and receiving VAT invoices, and finance teams verifying the mandatory MPP obligation.

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How the split payment (MPP) calculator works

1. Enter the invoice gross amount in the "Gross amount" field. 2. Select the VAT rate: 23%, 8%, 5% or 0%. 3. The calculator returns: • Net to settlement account = gross / (1 + rate/100) • VAT to VAT account = gross − net • Whether the invoice exceeds the PLN 15,000 mandatory MPP threshold How the mechanism works: The buyer sends a single bank transfer with an MPP message ("MPP /VAT amount/seller NIP/invoice number"). The bank automatically splits the payment: VAT goes to the seller's dedicated VAT account, the net amount to the regular settlement account. The seller does not need to take any action — the split is automatic. When is MPP mandatory? • Invoice gross amount ≥ PLN 15,000 • B2B transaction (business-to-business) • Goods or services listed in Annex 15 of the VAT Act All three conditions must be met simultaneously. This calculator checks the amount threshold only — verify Annex 15 qualification separately.

Example: invoice PLN 12,300 gross, 23% VAT

Invoice gross: PLN 12,300, VAT rate 23%. Net amount: 12,300 / 1.23 = PLN 10,000.00 → goes to the settlement account. VAT amount: 12,300 − 10,000 = PLN 2,300.00 → goes to the VAT account. MPP threshold: PLN 12,300 < PLN 15,000 → MPP voluntary. Second example: invoice PLN 18,450 gross, 23% VAT. Net: 18,450 / 1.23 = PLN 15,000.00; VAT: PLN 3,450.00. MPP threshold: PLN 18,450 ≥ PLN 15,000 → MPP mandatory (if goods/services from Annex 15).

Frequently asked questions

What is the split-payment mechanism (MPP)?

MPP (mechanizm podzielonej płatności) is a payment system in which the VAT portion of an invoice goes directly to the seller's dedicated VAT account, while the net amount goes to the regular settlement account. The buyer sends a single transfer — the bank splits the payment automatically.

When is MPP mandatory in Poland?

MPP is mandatory when all three conditions are met: (1) invoice gross amount ≥ PLN 15,000; (2) B2B transaction; (3) the goods or services appear in Annex 15 of the Polish VAT Act (e.g. steel, fuels, electronics, construction services). Otherwise MPP is voluntary.

What goods and services are covered by mandatory MPP?

Annex 15 includes, among others: steel products, fuels, electronics (smartphones, tablets, laptops), construction and demolition services, coal, plastics, secondary raw materials, vehicles, and security services. Check the current version of Annex 15 for the full list.

For the buyer: a 30% VAT sanction on the VAT amount of the invoice plus the disallowance of the purchase as a tax-deductible cost. For the seller: a fine of up to 720 daily rates. The tax authority may also charge interest.

No — funds in the VAT account can only be used to: pay VAT to the tax authority, pay VAT to suppliers via MPP, or receive a VAT refund (after positive verification). Transferring funds to the regular account requires approval from the head of the tax office.

The buyer sends one transfer with the message: 'MPP /VAT amount XX.XX/seller NIP/invoice number'. The bank automatically routes the VAT to the seller's VAT account and the net amount to the settlement account.

MPP applies to B2B transactions subject to VAT. It does not apply to sales to consumers (B2C) or to VAT-exempt entities. The buyer who is a VAT payer is obliged to apply MPP for the specified transactions.

Voluntary MPP gives the buyer protection from joint liability for the seller's VAT and eliminates sanction risk. The seller benefits from a faster VAT refund (25 days instead of 60). Funds in the VAT account are also protected from bailiff enforcement.

The calculator applies Polish MPP rules for PLN-denominated invoices. Foreign-currency invoices must be converted to PLN using the NBP exchange rate. The PLN 15,000 threshold applies to the PLN-converted amount.

Enter the invoice gross amount and select the VAT rate. The calculator shows: how much goes to the VAT account (VAT amount), how much to the settlement account (net amount), and whether the invoice is subject to mandatory MPP (PLN 15,000 gross threshold).

Results are indicative. Whether a specific invoice is subject to mandatory MPP requires verification against Annex 15 of the Polish VAT Act. This calculator checks the amount threshold only (PLN 15,000 gross) and does not constitute legal or tax advice.

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