- Judgment Overview: On January 8, 2025, the Supreme Administrative Court ruled that services enabling customers to submit loan applications online are classified as intermediary services and are exempt from VAT. This counters the view that such services are merely technical activities.
- Service Classification: The court noted that the online portal performs multiple activities beyond just transferring applications, including providing tools and offers for installment purchases. The financial transaction where the bank transfers funds to the service company, not the online store, further supports the classification as a financial service exempt from VAT.
- Significance for Providers: This ruling is crucial for entities offering online loan application services, highlighting that these can benefit from VAT exemption. The court emphasized the applicability of VAT exemptions for intermediary services provided via modern communication technologies, consistent with previous judgments.
Source MDDP
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