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
