Poland had agreed during talks with the European Commission – that due to the introduction of a new mandatory split payment obligation, a compensation of associated costs will be introduced for VAT taxpayers who do not have a business establishment or permanent place of business in the territory of the Republic of Poland. As a result, a cost reimbursement procedure is introduced for costs of servicing bank accounts to handle split payment obligation for VAT settlements in Poland. The compensation is provided for in the amount which was spent for the purposes of the split payment mechanism on Polish accounts. In order to receive compensation, the taxpayer is obliged to submit an application to the Head of the Second Tax Office Warsaw-Śródmieście. The refund is made in PLN up to 30 days from the date of receipt of the application.