The State Secretary for Finance has updated the turnover tax decree on the provision of personnel.
It is clarified what is meant by a contract for services. The conditions of approvals have also been clarified, including the condition that a reasonable expense allowance for the outsourcing of personnel can amount to 5% of the gross salary costs of such personnel. An appendix with questions and answers about the application of the Decree has also been added. Part 3.3 includes the fact that, since 1 January 2021, an exemption for the provision of personnel in the context of the Social Support Act and Youth Care has been included in the Turnover Tax Implementation Decree 1968.
Source Taxlive
Latest Posts in "Netherlands"
- Sunscreen Taxed at 21% VAT Because Marketing Authorization Was Missing
- VAT Exemptions for a Member of a Fiscal Unity
- Medical VAT exemption for VAT group requires member to meet all conditions
- VAT Reduced Rate Denied for Sunscreen Products Under Dutch Tax Law
- General Court VAT Case – T-444/25 (Cavert) – Judgment – VAT Exemptions for Public Interest Activities within a VAT Group Require Individual Member Compliance
