- The Italian Revenue Agency clarified that VAT rules do not apply to personnel reimbursement in co-employment.
- This follows a recent circular providing more details on VAT rules for personnel cost reimbursement in co-employment.
- A response to inquiry number 136 was published, examining co-employment in relation to personnel secondment.
- VAT rules for personnel secondment have changed for contracts signed or renewed from January 1, 2025.
- According to Article 30 of Legislative Decree 276/2003, personnel secondment is lawful when an employer temporarily assigns workers to another party to satisfy their own interest.
Source: eutekne.info
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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