- Granting an interest-bearing loan is considered a paid service and is subject to VAT.
- A company that is an active VAT taxpayer but does not operate in financial services provided a one-time interest-bearing loan to a shareholder.
- The company does not have to tax this service with VAT unless it has chosen to tax such services.
- According to the Civil Code, a loan agreement involves transferring ownership of a specified amount of money or goods, with the borrower obliged to return the same amount or goods of the same kind and quality.
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.
