Transitional VAT Regime Issues for Training Services Provided to Employment Agencies

• The transitional regime for VAT on training services provided to employment agencies is problematic
• The 2025 budget law introduced reverse charge in the transport and logistics sector
• This is subject to authorization at the union level
• Without union approval, an optional transitional regime allows the client to pay VAT on behalf of the provider
• This requires communication to the Revenue Agency
• The regime is not yet effective due to the lack of an implementing provision

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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