Italy has published Law No. 166 of 14 November 2024 in the Official Gazette. Among other things, the Law repeals Article 8(35) of Law No. 67/1988, which provides that the loan or secondment of staff is not a taxable supply for VAT purposes if the recipient only reimburses the salary and associated costs. As a result, the loan or secondment of staff will be subject to VAT where arrangements are agreed to or renewed from 1 January 2025, even if the relevant consideration is limited to a reimbu…