Since payroll+ is subject to VAT as a corporation, payroll+ must charge the current VAT rate on all invoices.
In the temporary staffing industry, all costs are subject to VAT at the current rate, not just the costs for the payroll+ service. Art. 21, para. 2, item 12 of the VAT Act
The exception here is the SME Payroll Package; for this plan, the current VAT applies only to the payroll+ fee.
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