Split payment operates in VAT regulations from July 2018, and after November 1, 2019, taxpayers decided themselves whether they would make payments through split payment mechanism or not. The obligatory split payment is applied to the sale of services and items from Annex 15, which takes place from November 1, 2019. The obligatory split payment (mechanism of split payment) will be applied to the sale of services and items listed in Annex 15 (e.g. electronics, scrap, construction works) to the VAT Act, when the gross value of the transaction is above or equivalent to PLN 15,000, and the seller and recipient are VAT payers.
When issuing a new invoice document for a customer in which the gross amount of the items (specified in Annex 15 in the VAT Act) exceeds PLN 15,000 gross, you should add the invoice information that it is a document with a split payment mechanism. To do this, press the template editor icon which will display the template editor window.
The regulations do not specify whether the annotation is about the split payment or not. In the example below, it is placed under the information whether it is the original or a copy of the document. In order to add a text field there, click on the left side for the text attribute, select it with the left mouse button and while holding the key, place the text field in the place chosen by us on the document. The rectangular box can be expanded with the mouse, or resized with the attribute parameters.
In the text parameter, enter the annotation that we want to add to the document i.e. "split payment mechanism", this will automatically fill the field in the template editor window.
Since it is not convenient for the LoMag software user to edit the template each time and add annotations about SPM (split payment mechanism), thus the template should be saved. To do this, click on template tab and choose 'Save As' option from the drop-down menu. This will display a new window with the currently available templates. Enter the name for the currently edited template and save it by pressing the save button.
If you want to issue a document with a previously saved template, all you need to do is to click on the print field and select the "Split Payment Invoice" option from the drop-down list as shown in the screenshot below.
