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The provision of accommodation to workers constitutes a supply of services effected for consideration

The Zeeland-West-Brabant District Court ruled that X’s provision of accommodation to its employees constituted a supply of services for consideration, leading to the rejection of the refund applications. X, a temporary employment agency based in Lithuania, offers accommodation to its staff working in the Netherlands for a fee deducted from their salaries. The court found a direct link between the provision of accommodation and the remuneration paid by the employees, concluding that X should have reclaimed the VAT through a VAT return rather than the special refund procedure.

Source Taxlive


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