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Italy Implements New VAT Treatment for Supply of Staff Starting January 1, 2025

  • Italian Parliament approved an amendment to Decree Law no. 131/2024
  • Repeals rule that provision of staff is not subject to VAT if recipient only reimburses salary and costs
  • New VAT treatment for loans or secondments of staff agreed or renewed from January 1, 2025
  • Positions of taxpayers before that date unaffected unless they have undergone final tax assessment
  • Final text of Decree Law expected to be published soon in official Journal

Source: kdocs.kpmg.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.

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