- The decision of June 7, 2024, no. 2024-13855, by the State Secretary of Finance, is an update of the decision of July 5, 2022, no. 2022-181729 (Stcrt. 2022, no. 18350).
- It clarifies the situations in which personnel can carry out work for other entrepreneurs without VAT, in addition to cases where a VAT exemption or approval applies for providing personnel.
- It also clarifies the temporary provision of personnel for medical professional training.
- The guidelines for providing personnel as a closely related service within the educational exemption are clarified, along with examples of activities that are not essential for carrying out exempt educational services.
Source Ministry of Finance
Latest Posts in "Netherlands"
- Internet consultation on new VAT rules for platform economy starting July 2028
- VAT and School Building Transfers: Economic Activity, Consideration, and Legal Certainty in Dutch Case Law
- New policy note on intermediation in share transactions
- No Excuse for Unpaid VAT Without Filing Invitation; Fine Upheld but Reduced to €1,500
- No VAT Deduction for Exempt Rental by Partnership to BV, Court Den Bosch 2025
