The annex to the decision provides the list of goods and services covered by these regulations and contains 152 items. Items affected are for example coal, briquettes, digital cameras, computers, parts and accessories for cars and motorcycles, high value metals and related scrap metals and computer chips.
We understand that the start date of the split payment might be July 1, 2019. But this is not certain yet. Implementation of the mandatory split payment mechanism means that all companies, including those companies that are not established in Poland but do have a VAT Registration in Poland, are covered by these regulations and will have to open Polish bank accounts, to be able to receive payments related to the split payment mechanism.
More information can be found on the website of EUR-Lex.