Is Purchasing Receivables Below Nominal Value Subject to VAT? Supreme Administrative Court Ruling

• The acquisition of receivables at a price lower than their nominal value is not subject to VAT.
• The Supreme Administrative Court (NSA) ruled that such a transaction is not considered a service.
• The buyer simply relieves the seller from the burden of debt collection.
• The price difference is not treated as remuneration for a service.
• This applies when the receivables are not subject to enforcement or at risk of being uncollectible.

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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