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Ruling: VAT exemption for loans

On May 12, 2023, your joint application for an individual interpretation was received, whether the Lender will act as a VAT payer when granting loans, and in connection with Therefore, the remuneration in the form of interest on loans granted will benefit from the exemption from VAT on the basis of art. 43 sec. 1 point 38 of the VAT Act, which concerns, among others, goods and services tax in the matter.

Source: sip.lex.pl

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