- New VAT rules for employee secondment will be in effect from 2025.
- These rules are in line with EU Court of Justice principles.
- Employee secondment is defined in Article 30 of Legislative Decree 276/2003.
- The employer (secondment provider) temporarily places one or more employees at the disposal of another entity (secondment recipient).
- The employer remains formally responsible for salary and contribution obligations.
Source: commercialistatelematico.com
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.
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