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.