- The circular addresses VAT treatment of staff secondment following the repeal of a specific article from the 1988 financial law.
- The repeal was enacted to implement a European Court of Justice ruling from March 2020.
- From January 1, 2025, staff secondment operations reimbursed at cost are considered VAT-relevant services.
- The circular provides operational instructions to ensure uniform action by offices.
- It examines VAT treatment of secondment operations, the start date of changes, and other forms of staff provision.
- The circular also considers parliamentary work related to the Save-Infringements decree.
- Secondment operations are VAT-relevant if subjective, objective, and territorial requirements are met.
- The subjective requirement is met if the employer conducts business or self-employment activities.
- The objective requirement is met if the secondment is for consideration, meaning a direct link between secondment and payment.
- The territorial requirement is met if the service is performed within the State, with exceptions for non-EU clients.
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.
