{"id":10732,"date":"2025-01-13T17:11:52","date_gmt":"2025-01-13T15:11:52","guid":{"rendered":"https:\/\/www.studiopisciotta.com\/?p=10732"},"modified":"2025-01-13T17:11:52","modified_gmt":"2025-01-13T15:11:52","slug":"from-1-january-2025-staff-posting-is-subject-to-vat","status":"publish","type":"post","link":"https:\/\/www.studiopisciotta.com\/en\/news\/from-1-january-2025-staff-posting-is-subject-to-vat\/","title":{"rendered":"From 1 January 2025, staff posting is subject to VAT."},"content":{"rendered":"

Posting <\/span><\/span>occurs when an employer (<\/span><\/span>posting<\/span><\/span> company<\/span><\/span>), <\/span><\/span>to<\/span><\/span> satisfy its own interest<\/span><\/span>, temporarily p<\/span><\/span>uts<\/span><\/span> one or more workers at <\/span><\/span>the disposal<\/span><\/span> of another party (<\/span><\/span>host<\/span><\/span>ing<\/span><\/span> company<\/span><\/span>) for the performance of a specific work activity.<\/span><\/span><\/p>\n

The period of activity at the <\/span><\/span>ho<\/span><\/span>s<\/span><\/span>t<\/span><\/span>ing<\/span><\/span> company<\/span><\/span> must be temporary and cannot be indefinite. It is understood that the duration of the <\/span><\/span>pos<\/span><\/span>t<\/span><\/span>ing <\/span><\/span>must be functional to the persistence of the <\/span><\/span>posting <\/span><\/span>company<\/span><\/span>‘s interest (<\/span><\/span>Court of Cassation no. 23933 of 25 November 2010<\/span><\/span><\/a>) and <\/span><\/span>the consent of the employee is not required<\/span><\/span> (<\/span><\/span>Court of Cassation no. 4003 of 21 February 2007<\/span><\/span><\/a>).<\/span><\/span><\/p>\n

Posting <\/span><\/span>can be legitimized by any productive interest. It must be specific, relevant, concrete and persistent for the entire period in which the <\/span><\/span>posting<\/span><\/span> is ordered (<\/span><\/span>Cass. 7 April 2015 no. 6944<\/span><\/span><\/a>; <\/span><\/span>Cass. 15 May 2012 no. 7517<\/span><\/span><\/a>). Furthermore, the<\/span><\/span> posting<\/span><\/span> can never take the form of a mere <\/span><\/span>interest<\/span><\/span> in the payment for the provision of work to others<\/span><\/span>, which <\/span><\/span>characterizes,<\/span><\/span> on <\/span><\/span>the contrary<\/span><\/span>, the <\/span><\/span>particular <\/span><\/span>case<\/span><\/span> of <\/span><\/span>outsourced work<\/span><\/span>.<\/span><\/span><\/p>\n

\u200bPosting<\/span><\/span> is also allowed for fixed-term workers, in compliance with the limits of validity of the relationship. The employer is required to communicate the <\/span><\/span>posting <\/span><\/span>to the Ministry of<\/span><\/span> Labo<\/span><\/span>u<\/span><\/span>r<\/span><\/span>within 5 days (<\/span><\/span>art. 1, c. 1183, L. 296\/2006<\/span><\/span><\/a>) with the <\/span><\/span>Lav <\/span><\/span>Unified form.<\/span><\/span><\/p>\n

There is a specific discipline that regulates <\/span><\/span>posting<\/span><\/span> aimed at avoiding staff reductions (<\/span><\/span>Article 8, paragraph 3, Legislative Decree 148\/93<\/span><\/span><\/a> converted into <\/span><\/span>Law 236\/93<\/span><\/span><\/a>). In cases of contraction of production activity, it is possible to<\/span><\/span> post<\/span><\/span> workers to another company <\/span><\/span>in<\/span><\/span> the group, as an alternative tool to the <\/span><\/span>redundancy fund.<\/span><\/span> In such cases, in fact, the employer may have a specific interest in preserving by force (and at his<\/span><\/span>\/her<\/span><\/span> disposal) the <\/span><\/span>workers <\/span><\/span>temporarily suspended<\/span><\/span> through the exchange of employees with companies belonging to the same group.<\/span><\/span>
\n<\/span><\/span><\/p>\n

As <\/span><\/span>regards<\/span><\/span> enrollments<\/span><\/span> in the <\/span><\/span>Unified Employment Ledger<\/span><\/span>, the<\/span><\/span> hosting company <\/span><\/span>must note the identification data of the worker (name, surname, tax code, qualification, level of contractual classification and <\/span><\/span>posting<\/span><\/span> party), while the <\/span><\/span>posting<\/span><\/span>company<\/span><\/span> makes full annotations also with reference to the attendance calendar and salary data.<\/span><\/span><\/p>\n

During the <\/span><\/span>posting<\/span><\/span>, the employee performs his or her work with another employer, with simultaneous subjection to the latter’s <\/span><\/span>order<\/span><\/span> and control, although the ownership of the relationship remains with the <\/span><\/span>pos<\/span><\/span>t<\/span><\/span>ing <\/span><\/span>employer.<\/span><\/span><\/p>\n

When the <\/span><\/span>pos<\/span><\/span>t<\/span><\/span>ing<\/span><\/span> takes place in violation of the conditions provided for by law, the worker may request, by means of a judicial appeal<\/span><\/span> (<\/span><\/span>notified<\/span><\/span> also<\/span><\/span> only to the <\/span><\/span>host<\/span><\/span>ing<\/span><\/span> company<\/span><\/span>), the establishment of an employment relationship with the person who has actually used the service (<\/span><\/span>Article 30, paragraph 4 bis, Legislative Decree 276\/2003<\/span><\/span><\/a>).<\/span><\/span><\/p>\n

The VAT rules have been the subject of a conflict between the Italian legislation that considered <\/span><\/span>transactions outside the scope of VAT<\/span><\/span> in <\/span><\/span>the presence of certain conditions and the jurisprudence of the European Union<\/span><\/span> and national<\/span><\/span> that considered them taxable.<\/span><\/span><\/p>\n

\u200bNow, following the <\/span><\/span>abrogation <\/span><\/span>of the national provision (<\/span><\/span>art. 16 <\/span><\/span>ter<\/span><\/span> DL 131\/2024<\/span><\/span><\/a> converted into <\/span><\/span>L.166\/2024<\/span><\/span><\/a>), loans and <\/span><\/span>postings<\/span><\/span> stipulated or renewed as of 1 January 2025 are subject to VAT<\/span><\/span>.<\/span><\/span><\/p>\n

I<\/span><\/span>t is worth mentioning the recent amendment to the sanctioning discipline of outsourcing which touches on two profiles of illegitimacy: the principle of the solidarity regime between the contractual party <\/span><\/span>that outsources labor and the one that uses its services, in the context of a situation of illegitimacy that makes the operation at risk and subject to sanctions.<\/span><\/span><\/p>\n

The <\/span><\/span>buyer \u2013 entrepreneur<\/span><\/span>, the contractor<\/span><\/span>, as well as any subcontractors, are jointly and severally liable for the payment of wages to workers. This provision, on joint liability in contracts and subcontracts (<\/span><\/span>Article 29, paragraph 2, Legislative Decree 276\/2003<\/span><\/span><\/a>), also applies in cases where the user resorts to the supply of workers by parties other than those authorized to carry out supply of work, as well as in cases of contracting and <\/span><\/span>posting <\/span><\/span>without the requirements that must necessarily be present for these institutions to be configured <\/span><\/span>c<\/span><\/span>ontractual.<\/span><\/span><\/p>\n

In the case of procurement contracts that do not meet the requirements of Article 29, paragraph 1 of the Biagi Decree (presence of organization of means, managerial and organizational power of the contractor and assumption of business risk), or of <\/span><\/span>pos<\/span><\/span>t<\/span><\/span>ing <\/span><\/span>without the requirements of <\/span><\/span>Article 30, paragraph 1 of the same Legislative Decree 276\/2003<\/span><\/span><\/a> (interest of the <\/span><\/span>posting<\/span><\/span> party and temporary nature of the <\/span><\/span>posting<\/span><\/span>), \u00a0the user and the supplier are punished with the new <\/span><\/span>criminal sanction<\/span><\/span>.<\/span><\/span><\/p>\n

It should be noted that these are permanent crimes, i.e. those unlawful conducts that have a continuous development over time and therefore do not end with a single act. <\/span><\/span>These<\/span><\/span> are the crimes of:<\/span><\/span><\/p>\n

\u27a2<\/span><\/span> unauthorized<\/span><\/span> supply (Article 18, paragraph 1, first sentence, and paragraph 2<\/span><\/span>);<\/span><\/span><\/p>\n

\u27a2<\/span><\/span> fraudulent administration (art. 18, paragraph 5-ter<\/span><\/span>);<\/span><\/span><\/p>\n

\u27a2<\/span><\/span> procurement and <\/span><\/span>posting <\/span><\/span>without the legal requirements (art. 18, paragraph 5-bis).<\/span><\/span><\/p>\n

In all three cases, in fact, we have the consummation in the place and for all the time in which the work activity is <\/span><\/span>used<\/span><\/span> but not in the place where the contract is signed or the agency from which the workers come is based (Cass. 25313\/2015).<\/span><\/span><\/p>\n

Consequently, the permanent nature of the offence means that the moment of consummation of the offence occurs with the cessation of the conduct, which is relevant both for the purposes of identifying the applicable rule and for the purposes of starting the limitation period.<\/span><\/span>
\n<\/span><\/span><\/p>\n

Therefore, conduct<\/span><\/span>s<\/span><\/span> that began before 2 March 2024 and continued after that date will have <\/span><\/span>exclusively<\/span><\/span> criminal relevance and will therefore be subject to the new penalties established by the new <\/span><\/span>Article 18, Legislative Decree 276\/2003<\/span><\/span><\/a>.<\/span><\/span><\/p>\n

7<\/span><\/span> January<\/span><\/span> 2025<\/span><\/span><\/p>\n

Dr. Angelo Pisciotta<\/p>\n","protected":false},"excerpt":{"rendered":"

Posting occurs when an employer (posting company), to satisfy its own interest, temporarily puts one or more workers at the disposal of another party (hosting company) for the performance of a specific work activity. The period of activity at the hosting company must be temporary and cannot be indefinite. It is understood that the duration […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10732","post","type-post","status-publish","format-standard","hentry","category-news"],"acf":[],"yoast_head":"\nFrom 1 January 2025, staff posting is subject to VAT. - Studio Pisciotta<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.studiopisciotta.com\/en\/news\/from-1-january-2025-staff-posting-is-subject-to-vat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"From 1 January 2025, staff posting is subject to VAT. - Studio Pisciotta\" \/>\n<meta property=\"og:description\" content=\"Posting occurs when an employer (posting company), to satisfy its own interest, temporarily puts one or more workers at the disposal of another party (hosting company) for the performance of a specific work activity. 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