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Accounting for educational services still raises doubts from the VAT perspective

Despite the general interpretation issued in June 2020, some benefits in the field of public education and childcare still remain the subject of disputes between taxpayers and the Director of the National Tax Information.

Slightly over 13 months that have passed since the Minister of Finance issued a general interpretation regarding VAT taxation of public education and social assistance benefits, allow for a not particularly surprising conclusion. In the field of public education, services that can be considered not subject to VAT without any doubts are those literally mentioned in the general interpretation, i.e. childcare beyond the core curriculum, food for pupils of institutions, issuing duplicate ID cards or certificates and the organization of the so-called “Green schools”.

Source Deloitte


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