- 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: vanoers.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.
Latest Posts in "Netherlands"
- No Defensible Position for VAT Fraudster, Rules Advocate General Van Kempen in Tax Case
- Smoking Cessation Programs Not Exempt from VAT Due to Lack of Required Medical Qualifications
- Payment Not Considered Compensation for Transfer of Generality of Goods, Article 37d Not Applicable
- Reduced VAT Rate Applies to Live Events Featuring Online Communities and Streamers, Court Rules
- Court Lacks Jurisdiction Over VAT Refund Requests for 2018; 2019 Claim Also Denied
