- Reverse leasing consists of two transactions: delivery of goods and provision of services
- NSA ruled that reverse leasing is not exempt from VAT
- The company was in a dispute with the tax authorities regarding reverse leasing
- Customers resell movable property acquired in reverse leasing to the company
- The customer can purchase the leased item after paying all leasing installments
- The company believed that reverse leasing is exempt from VAT as a loan granting service
- It referred to the CJEU judgment on reverse leasing
Source: podatki.gazetaprawna.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.
Latest Posts in "Poland"
- Supreme Administrative Court Ruling: When Municipal Companies’ Activities Are Exempt from VAT?
- How to Issue an Invoice in KSeF 2.0 After February 1, 2026: 5 Key Steps
- Clear Declaration Required to Waive VAT Exemption on Property Sales
- VAT Without Invoice Cannot Be Considered a Tax-Deductible Expense, Court Rules
- VAT Exemption for Ambulance Services: Not Limited to Disasters, Court Rules
