- From 1 January 2025, personnel secondment/staff lending in Italy is treated differently for VAT: a simple reimbursement of costs is no longer enough to exclude VAT.
- The key test is now whether there is a direct link between the service provided and the payment received.
- The change comes from Article 16-ter of DL 131/2024 (“Decreto Salva-infrazioni”), which repealed the old rule in Article 8(35) of Law 67/1988 that had exempted secondments paid only by cost reimbursement.
- This reform follows the EU Court’s San Domenico Vetraria ruling (C-94/19), which clarified that such arrangements can be taxable when the payment is the consideration for a service.
- The Revenue Agency’s guidance also addresses when the new rule applies and its effects on similar arrangements like codatoriality and staff availability agreements.
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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