Interpretation of VAT-exempt commission fees payable to the bank – Individual interpretation

• The text is a letter from the Director of the National Tax Information to a company in Poland.
• The company requested an individual interpretation regarding the tax implications of commission fees charged to customers for guarantees provided by the Bank Gospodarstwa Krajowego (BGK).
• The company provides leasing and loan services, and customers can request guarantees from BGK for these services.
• The fees for the guarantees are collected by the company from customers and then transferred to BGK.
• The company has doubts about the correct VAT treatment of these fees and whether they should be included in the taxable base for leasing and loan services.
• The company argues that the fees are not compensation for the services provided, but rather payments collected on behalf of BGK.
• The company seeks clarification on whether the fees should be subject to VAT.

Source: sip.lex.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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