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2025 Budget Law Ends VAT Exemption for Agency Training Services

  • ISCO provides training to employment agencies with VAT
  • Exemption for services by entities funded by the bilateral fund is excluded
  • A rule in the 2025 budget law states that training services provided to employment agencies by entities funded through the bilateral fund are subject to VAT
  • Previously, interpretations of VAT treatment for these services varied
  • Judicially, there have been two different views one supporting VAT exemption and the other supporting VAT liability
  • The exemption rule referred to is from a specific article which exempts certain services from tax

Source: eutekne.info

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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