Advance on VAT

ASSET management

Areas of intervention

Receivables vs Customers

Need for liquidity


Risk reduction


Through their assignment, the company assigns its annual or quarterly VAT receivables to BPER Factor.
In addition to managing these receivables, the company can ask BPER Factor for an advance payment and, with the factoring with recourse service, a guarantee on said payments.
The transfer of receivables to the public administration must take place through a public deed or private agreement authenticated by a notary and communicated through a judicial official (e.g. a bailiff).

Product Purpose


Transfer the administrative management your receivables.


Immediatly liquidate your receivables.


The factoring service has two main expenses (in addition to miscellaneous expenses):
an interest rate applied to any advance made and a Factoring commission applied based on the amount of assigned receivables.
Its size varies based on the service used (i.e. with or without guarantee), the type of receivables (e.g. sector, payment schedule, deferral length, etc.), the operation amount, and the solvency of the parties involved.

Download the pdf version of the service

BPER Factor - Advance on VAT