Clarification on VAT education exemption when hiring personnel

• In the education sector, there was confusion about VAT compensation for collaborations when hiring personnel
• The Belastingdienst sent a letter to clarify the confusion
• The misunderstanding arose from a statement in the spring note of 2022 about a possible change in EU regulations
• After discussions, it was clarified that there is no change in EU regulations
• The definition of ‘teaching staff’ extends beyond just teachers, including roles like ambulant supervisors
• The Steunpunt Passend Onderwijs of the PO
• and VO-raad conducted the discussions on behalf of the sector
• The Belastingdienst’s letter is a clarification of existing policy, not new policy
• Information is provided on the website about the implications of incorrectly paying or not paying VAT
• The website also discusses the reverse situation where personnel is loaned by the collaboration to an educational institution

Source: taxlive.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---