Abstract

In November 2019 an obligatory spilt payment has been introduced in Poland. Taking into account far-reaching sanctions for mistakes in its application, the principle of legal certainty becomes extremely significant. It is crucial that the legal interpretation of the act allows a possibility for its clear interpretation, and possible doubts were explained so that these explanations give certainty to the widest groups of taxpayers. The present article is an attempt to identify and discuss the most important interpretative problems connected with the interpretation of provisions regulating the application of obligatory split payment. These problems were identified based on the analysis of doubts at the stage of public consultations regarding a draft law and individual interpretations issued during the first three months after taking effect of the act introducing obligatory split payment.