- The decision (Stcrt. 2024, 17448) updates the decision from July 5, 2022, 2022-181729 (NLF 2022/1493, with a note from Soltysik).
- It clarifies situations where personnel can perform work for other entrepreneurs without VAT, in addition to cases where a VAT exemption or approval applies for the provision of personnel.
- The temporary provision of personnel in the context of medical professional training is clarified.
- Instructions for the provision of personnel as a closely related service within the education exemption are clarified.
- Examples are included of activities that are not essential for performing exempt educational services.
- This decision came into effect on June 15, 2024.
- The decision from July 5, 2022, is revoked as of this date.
Source: nlfiscaal.nl
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.
