Italy – Secondments and loans of stuff will be subject to VAT as of 1 January 2025

From January 1, 2025, the VAT treatment of secondments of staff will undergo significant changes. Secondment of staff occurs when an employer, to satisfy their own interest, temporarily makes one or more employees available to another entity for the execution of a specific work activity (art. 30, paragraph 1, Legislative Decree no. 276/2003).