Revenue eBrief No. 093/26

20 May 2026

VAT Treatment of Debt Factoring and Invoice Discounting

The VAT Tax and Duty Manual on the VAT Treatment of Debt Factoring and Invoice Discounting has been updated (amendments to paragraph 5 and Appendix 1) to reflect the CJEU judgement in Case C-232/24 (Kosmiro). The updated TDM has effect from the date of publication.

Published: 20 May 2026 Print this page

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