METODA PODZIELONEJ PŁATNOŚCI I JEJ WPŁYW NA ZARZĄDZANIE PŁYNNOŚCIĄ FINANSOWĄ PRZEDSIĘBIORSTWA – WYBRANE ASPEKTY
THE INFLUENCE OF SPLIT PAYMENT TO FINANCIAL LIQUIDITY MANAGEMENT – THE CHOOSEN ASPECTS

Summary/Abstract: Split payment is one of the most important changes that has been introduced in the new system of bank settlements between entrepreneurs being taxpayers of value added tax. The essence of the split payment mechanism is that the payment for purchased goods or services is made in such a way that the payment corresponding to the net sales value is paid by the buyer to the supplier’s invoice account, while the remaining part corresponding to the amount VAT, is to affect the special supplier’s VAT account. The application of this mechanism by entrepreneurs in their settlements has a significant impact on their financial liquidity. The aim of this article is to present the method of split payment, to determine its impact on the company’s financial liquidity and to indicate the need for changes in the methods of managing financial liquidity used so far. The implementation of such goals was related to the use of a critical review of literature and law regulations as research methods.

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