There is  explanations  on the VAT taxation of the activity of employment agencies. This procedure of taxation depends on the place of supply of services.

For the secondment  the place of supply of services set forth in this clause shall be the place of registration of the service recipient as a business entity. This provision applies also in cases  of supply of intermediary services on behalf and at the expense of another person or on one’s own behalf, but at the expense of another person.

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