In the event of a secondment of personnel between two companies of the same Group, the question of demonstrating the relevance and instrumentality to the entrepreneurial activity of the services indicated in the invoices is irrelevant, having to be verified if anything, in order to determine whether the service is exempt or not. from VAT, if the consideration of the posting party consists in the mere reimbursement of a sum equal to the salaries and other social security and contractual charges borne by the seconding party, or if there is a direct link between the service rendered and the consideration received. Analysis of the correct tax treatment to be applied to the secondment of staff.
Source: commercialistatelematico.com
Latest Posts in "Italy"
- Companies Must Opt for VAT Group by September 30 for 2026 Implementation
- Italian Tax Authorities Clarify VAT Deduction on Imports by Non-Owners for Cross-Border Businesses
- Italian Tax Agency Clarifies VAT Adjustment Notes During Preventive Agreement Proceedings
- Italian Tax Agency Confirms Exclusion of Asset Sales from VAT Deduction Pro Rata Calculation
- Italy’s e-Invoicing System Offers Key Lessons