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VAT Treatment of Employee Secondments: Imponibility and Abrogation

  • Alpha provides IT services.
  • Beta manages healthcare services.
  • Beta needs temporary workers from Alpha.
  • Alpha and Beta want to include only cost reimbursement in the agreement.
  • Alpha wants to know if the reimbursement is subject to VAT.
  • Both Alpha and Beta are subject to VAT.
  • Alpha believes the reimbursement is not subject to VAT based on the law.

Source: agenziaentrate.gov.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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