- The decision of June 7, 2024, no. 2024-13855, by the State Secretary of Finance, is an update of the decision of July 5, 2022, no. 2022-181729 (Stcrt. 2022, no. 18350).
- It clarifies the situations in which personnel can carry out work for other entrepreneurs without VAT, in addition to cases where a VAT exemption or approval applies for providing personnel.
- It also clarifies the temporary provision of personnel for medical professional training.
- The guidelines for providing personnel as a closely related service within the educational exemption are clarified, along with examples of activities that are not essential for carrying out exempt educational services.
Source Ministry of Finance
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