VAT Guidance Updated on Debt Factoring and Invoice Discounting

• Revenue updated its VAT guidance on debt factoring and invoice discounting on May 25, 2026.
• The update reflects the CJEU ruling in Case C-232/24 (Kosmiro).
• The revised guidance applies from the date of publication.
• Debt factoring and invoice discounting are treated as a single taxable supply of debt-collection services.
• All related services, including financing or advancing funds, are subject to VAT at the standard rate.

Source: charteredaccountants.ie

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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