On July 8, 2021, the Supreme Administrative Court ruled that the sale of the so-called difficult debts at the risk of the assignee, without indicating that these activities are performed for a specific remuneration in the form of a commission or a premium del credere does not constitute a paid service, within the meaning of Art. 8 sec. 1 of the VAT Act. In the opinion of the Supreme Administrative Court, in the case of assignment contracts with receivables, when the assignee acquires receivables from the assignor for a price lower than the nominal value of the receivable, and no remuneration has been agreed between the parties for the debt purchase service, this activity, if the contract is concluded at its own risk the assignee is not subject to VAT.
Source PwC PL
