- The state secretary of Finance updated the VAT decision regarding the provision of personnel on June 7, 2024
- The updated decision came into effect on June 15, 2024
- The decision aims to clarify situations where personnel can be provided without VAT charges in VAT-exempt sectors like education
- Key changes include situations where VAT charges do not apply due to contractual arrangements, fiscal unity, and common cost arrangements
- The decision also clarifies that personnel provision must be essential for education to qualify for the exemption
- The decision does not consider support services in areas like facilities, finance, and administration as essential for education quality
Source: fiscount.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.
