Sending employees to work abroad

Sending employees to work abroad

Question:
Hello!

A Bulgarian company that is registered under Article 97a of the VAT has a contract with another Bulgarian company that has a VAT number in the Netherlands. Until now, they have been working together in Bulgaria. The company that has a VAT number offers a site in the Netherlands to the company without a VAT number. The manager cannot do it alone and has to hire several specialists. From articles on the Internet, I understood that these persons cannot be self-insured because the company does not have a VAT number, but can they be covered by a civil contract until the site is completed?
Thanks in advance!

https://bsiservice.eu/
Answer:
Hello,
The civil contract is not an option, since it cannot have working hours and workplace (in your case, since there is an object, then there is a workplace).
These persons may be appointed on a contract of employment and in any case their remuneration may not be lower than the minimum remuneration for the activity they carry out in the Netherlands. If your company and the persons themselves meet the conditions for an A1 certificate, then these persons will be able to be insured in Bulgaria. However, if you are not eligible for an A1, these individuals will need to be insured in the Netherlands. The main conditions for A1 are the following:
- the person who will work abroad must have worked in Bulgaria before going abroad
- At least 25% of the company's turnover in the last six months must be from transactions in Bulgaria.
- At least 25% of the company's employees (with the exception of administrative and management personnel) remain working in Bulgaria.
We hope we have been helpful!
Greetings!