15.07.2021 Zero financing does not reduce tax basis for VAT The payment for a sale of goods is not reduced in case of a 0% financing which was arranged and borne by the seller and which is handled through a bank. The basis of assessment for VAT purposes (tax basis) is still the purchase price agreed with the buyer, even if the invoice states that the seller grants a discount in the amount of the interest. Categories: Supreme Tax Court casesKeywords: VAT basis, zero financing, assessment ba ...
