VATupdate

Lending out of healthcare personnel not subject to VAT during corona

The Dutch State Secretary of Finance announced that lending out of healthcare personnel during the Corona crisis will be exempt from VAT. The decision applies until 31 March 2021.

Although depending on the facts and circumstances of the case, in a general sense it applies that if no compensation is requested for the lending out of personnel, VAT will not be levied. Furthermore, any consideration in any form whatsoever (for example in kind) constitutes a fee for VAT. For specific questions about the policy decision, taxpayers can turn to their inspector.

Source BTW jurisprudentie

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