- The SAC ruled that all fees for factoring services involving receivables collection are subject to VAT.
- This includes financing commissions, credit limit fees, early payment fees, credit rating fees, and setup fees.
- The decision followed a preliminary ruling from the Court of Justice of the European Union.
- The ruling was finalized in February 2026 (SAC 2026:8).
Source: taxathand.com
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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