{"id":1023,"date":"2020-12-17T07:00:41","date_gmt":"2020-12-17T06:00:41","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/btw-aftrek-op-studiekosten-van-werknemers\/"},"modified":"2026-03-03T10:33:56","modified_gmt":"2026-03-03T09:33:56","slug":"vat-deduction-on-employees-study-costs","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/btw-aftrek-op-studiekosten-van-werknemers\/","title":{"rendered":"VAT deduction on employees\u2019 study costs"},"content":{"rendered":"

\"\"<\/p>\n

In replies to Parliamentary questions<\/a> The issue raised is that an employer is not always entitled to deduct the VAT charged on a course or training programme undertaken by an employee. The answers are, of course, also relevant in relation to other costs relating to employees.<\/p>\n

The case study<\/h4>\n

The question concerns a crane hire company. It pays for the refresher training and certification that its staff are required to undertake every five years. Due to new data protection regulations, the organisation providing the training and certification is no longer permitted to send the invoice to the employer. As a result, the employer can no longer deduct the VAT charged on these services.<\/p>\n

Criteria for VAT deduction<\/h4>\n

State Secretary Vijlbrief of Finance replies that VAT deduction is indeed not possible in that case. He sets out the conditions governing VAT deduction. VAT:<\/p>\n

    \n
  1. must have been charged to the business owner;<\/li>\n
  2. relate to services provided to the business owner;<\/li>\n
  3. are listed on a valid invoice;<\/li>\n
  4. are used for the trader\u2019s VAT-taxable supply.<\/li>\n<\/ol>\n

    In the case described, these conditions are not met. It is not the employer but the employee who enters into the legal relationship with the training provider. The invoice is made out in the employee\u2019s name and the employee pays it.<\/p>\n

    The fact that this is caused by changes to privacy legislation is irrelevant for VAT purposes. The result is that the employer\u2019s costs increase by the amount of non-deductible VAT.<\/p>\n

     <\/p>\n

     <\/p>","protected":false},"excerpt":{"rendered":"

    In antwoorden op Kamervragen komt aan de orde dat de werkgever niet altijd recht heeft op aftrek van de BTW die drukt op een cursus of opleiding die een werknemer volgt. De antwoorden zijn uiteraard ook van belang ten aanzien van andere kosten die betrekking hebben op werknemers. De casus De vraag betreft een kraanverhuurbedrijf. […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1023","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1023","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1023"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1023\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1023"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1023"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}