VAT Treatment of Staff Secondments

Revenue eBrief No. 043/22

VAT Treatment of Staff Secondments

Tax and Duty Manual VAT Treatment of Staff Secondments has been updated to provide further clarity with regard to the VAT treatment of Staff Secondments.


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 website: Employment Agencies.