- Under Italian Revenue Agency Ruling No. 142/2026, reimbursements for seconded personnel paid by a commissioner’s structure to a company are taxable for VAT.
- This applies to agreements executed or renewed from January 1, 2025.
- The reimbursements are treated as consideration for the service of making staff available.
- VAT applies at the standard 22% rate.
Source: agenziaentrate.gov.it
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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