Tax Authority’s Stance on Personnel Leasing and VAT: Updated Guidelines Effective April 2025

• Skatteverket states that the assessment of whether a service is considered personnel leasing should be consistent regardless of the provision in ML involved.
• Personnel leasing is identified when the buyer has overall responsibility for the service performed for the end customer, and the seller provides the service within the buyer’s organization.
• This stance replaces the previous one from December 17, 2019, and has been revised to align with ML and legal developments. The new stance does not change the substance.
• ML contains rules on the taxation country and liability for services like personnel leasing. It is unclear if personnel leasing should be assessed the same way across different provisions.
• The stance addresses whether personnel leasing should be assessed consistently and what characterizes it from a VAT perspective.
• Personnel leasing involves providing labor to someone, including terms like provision of labor and personnel.
• ML and the VAT directive include rules on the provision of personnel.
• EU Court of Justice ruled that personnel leasing occurs when the recipient decides on the tasks and is responsible for insurance during the period.
• The Supreme Administrative Court states that if provided personnel perform tasks within the buyer’s organization, it indicates personnel leasing. The overall responsibility for tasks and timing should be considered.

Source: www4.skatteverket.se

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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