- Mandatory VAT Exemption: If approved by the Senate, the Fiscal Collection Act 2026 will implement a mandatory VAT exemption on various forms of debt assistance starting January 1, 2026, including services related to guardianship, administration, mentorship, and certain budget management activities.
- Implications for Service Providers: Providers exclusively offering exempt services can deregister from VAT returns with the Tax and Customs Administration. This requires submitting a letter indicating the change in their services, while transitioning from taxed to exempt services may necessitate adjusting previously deducted VAT.
- Mixed Service Providers: Those offering both VAT-exempt debt counseling and VAT-taxed services will still be required to file VAT returns, maintaining their compliance obligations under the new law.
Source Taxence
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