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New explanation of VAT-free lending of staff

The Deputy Minister of Finance has updated a decree regarding the circumstances under which staff lending can occur without VAT. This includes clarifying situations where staff can work for other entrepreneurs without charging VAT, in addition to cases where a VAT exemption or approval applies. The decree also provides clarification on the temporary provision of staff for medical vocational training and closely related services within the education exemption. The new decree came into effect on 15 June 2024.

Source Taxence

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