Split Payment Mechanism in the European Union – Comparative Analysis

Dawid Obrzeżgiewicz ()
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Dawid Obrzeżgiewicz: Poznań University of Economics and Business

Chapter Chapter 12 in Regulation of Finance and Accounting, 2022, pp 153-161 from Springer

Abstract: Abstract The purpose of the article is to compare the rules of the split payment mechanism in individual European Union (EU) countries. The split payment mechanism is one of the methods recommended by the European Commission in the fight against value-added tax (VAT) fraud. The article presents the functioning of the split payment mechanism in the following European Union countries: Poland, the Czech Republic, the Netherlands, Italy and Romania. The article uses the comparative analysis method and the critical literature analysis method. The comparative analysis showed that the rules of the split payment mechanism are very similar in the presented countries. However, delving into the details of the solutions in force in individual countries, they differ significantly. The research confirmed that EU countries adjust the split payment mechanism to their needs.

Keywords: Split payment; Taxation; Value-added tax; European Union (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-030-99873-8_12

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DOI: 10.1007/978-3-030-99873-8_12

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