- A loan is not considered a continuous service for VAT purposes.
- Loans are not partial, periodic, or recurring services.
- Loans granted for more than a year do not qualify as continuous services under VAT law.
- The lender’s intention is not to provide capital in installments or on a recurring basis.
- This was confirmed by the Provincial Administrative Court in Gdańsk regarding a joint-stock company lending to related entities.
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.
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