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VAT and VAT compensation fund: Facilitating or contracting self-employed persons?

A lot of municipalities work with so-called freelancers. A number of municipalities want to streamline the deployment of freelancers via intermediaries and/or platforms. The municipality contracts with the freelancers via the intermediary or platform. The freelancer takes care of the work for the municipality and sends an invoice for his or her work. With regard to the intermediaries and/or platforms, two different models can be identified, namely the ‘contract’ model and the ‘facilitate’ model.

Source: fiscaalvanmorgen.nl

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