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An entity has requested guidance on how to calculate the pro rata in forfaiting operations and the legal nature of collection management services. The DGT has determined that collection management is an administrative service subject to VAT and establishes how the assignment of bills must be accounted for in the pro rata calculation.
This ruling clarifies the VAT treatment of collection management within forfaiting arrangements, specifically regarding its classification as an administrative service and its impact on pro rata calculations for credit assignments.
The tax team reviews your specific situation.
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