- Payment qualifies as consideration if there is mutual conditioning
- For staff secondment or loan contracts from January 1, 2025, only cost reimbursement is no longer exempt from VAT
- Article 16-ter of DL 131/2024 repealed the provision exempting these from tax
- This follows the EU Court of Justice ruling on March 11, 2020, case C-94/19
- Services from contracts after January 1, 2025, are subject to standard VAT rules
- The Revenue Agency provided clarifications in circular no. 5/2025 regarding the tax’s scope
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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