IS PERSONAL SEVICE LIABLE TO VAT?
Is there vat in provided staff services?
Above-mentioned staff services are not liable to vat;
a) Food given to the staff in the work place
b) Accommodation provided to the staff
c) Transportation services provided to the staff with the aim of staff’s going and coming to the work place.
d) Staff clothing given as inventory stock.
Since these costs which are created for the business’ maintenance and parts of the added value in the business, are not liable to the vat practice during its supply to the staff. The tax came out in the acquiring of these commodities and services can be discounted.
Source:3065-Vat Law/Legislation and Vat Implementatıon general communique
Ali KARAKUŞ,
04.08.2017,
İstanbul
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