The action of granting a loan for a fee is an activity falling within the catalogue of activities subject to taxation with VAT as provision of services for a fee but is exempt from value added tax – states Director of the National Tax and Customs Information Office in the ruling of 31 August 2022 (ref. no. 0111 KDIB3-1.4012.414.2022.4.WN).
Source: BDO PL
