- Lending out personnel is generally subject to VAT
- Lending teaching staff may qualify for a VAT exemption under specific conditions
- One key condition is that the lending organization must be recognized as an educational institution
- In the Netherlands, educational services offered by recognized institutions are exempt from VAT
- The exemption is intended for organizations directly involved in education and recognized by an authority
- A foundation lending qualified teaching staff to primary schools claimed this VAT exemption
- The Tax Authorities argued that the services were VAT-taxable personnel provision, not exempt educational services
- The Court of Den Bosch ruled that the VAT exemption did not apply as the foundation was not recognized as an educational institution
- The court’s decision highlights the strict requirements for the VAT exemption on educational services
- Service providers not recognized as educational institutions have limited options for claiming the VAT exemption
- No penalty was imposed due to a defensible position by the foundation
Source: vanoers.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.
