Ireland Provides Updated Guidance on the VAT Treatment of Staff Secondments from Related Foreign Companies

Irish Revenue has issued eBrief No. 043/22 regarding updated guidance to clarify the VAT treatment of staff secondments from related foreign companies. The guidance includes the following:

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Introduction

This guidance sets out the VAT treatment of staff secondments and Revenue's concession on certain staff secondments to companies established in the State from related foreign companies.

Information on the VAT treatment of Employment Agencies is dealt with separately on the Revenue we…