Guidance tax authorities: Education can be exempted from VAT for certain purposes if certain conditions are met

The concept of education must be interpreted in accordance with the concept of education in the VAT Directive. It includes teaching that leads to a degree or to be allowed to practice a profession, and teaching that is to develop the students’ knowledge and skills.

• Extent of tax exemption for education
• Recognized training providers
• The concept of education
• Goods and services provided as part of education may also be exempt from tax

See ECJ Cases

• EU Judgment C-287/00 ^[1]
• C-434/05 (Horizon College) – A teacher providing education on a temporary basis may constitute a VAT-exempt transaction
• C-445/05 (Haderer) – A freelancer providing assistance with schoolwork and running ceramics and pottery courses in adult education centres can be exempted from VAT

• ECJ C-449/17 (A & G Fahrschul-Akademie GmbH) – Motor vehicle driving tuition provided by a driving school is not VAT exempted

 

 

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