Unofficial translation
If an entrepreneur wishes to deduct the VAT charged for training / training costs of personnel, the usual legal requirements for that deduction apply. This is the answer from State Secretary Vijlbrief of Finance to questions from Member of Parliament Lodders (VVD).
This concerns the following requirements: (1) the VAT has been charged to the entrepreneur; (2) relates to a service performed on him; (3) is stated on a correct invoice; and (4) the purchased performance is used for VAT-taxed transactions by the entrepreneur.
If, for reasons, for example due to privacy legislation, it is not possible for an entrepreneur himself to be the person who enters into the legal relationship with the person who provides the training and therefore the costs are not charged to him, there are no options for the entrepreneur to pay that VAT. still deductible. Vijlbrief understands that it is considered undesirable for an employer to have a higher cost item if he cannot deduct the VAT, because his employee purchases training in his own name. However, this follows from the EU VAT regulations as laid down in the VAT Directive and the OB Act does not deviate. Tightening of other legislation has no influence on this.
Source
Latest Posts in "Netherlands"
- Amendments to VAT Compensation Fund Scheme for Investment Services Effective April 2026
- Court Rejects Proposed Settlement in VAT Fraud Case Due to Evidence and Sentence Concerns
- Dutch Tax Administration Update: Emergency VAT E-commerce Track Extended to 2028, Digital Mail Option in 2025
- Amendment to VAT Compensation Fund Rules for Investment Services Effective April 2026
- ViDA E‑Invoicing and Digital Reporting in the Netherlands: Strategic Choices and Phased Timeline to 2032
