Ruling 321: Provision of teacher staff is taxable for VAT purposes

On the one hand – objective requirement – the service must be classified as “of an
educational nature for children and young people or didactics of all kinds’, thus
including the activities of “”training, updating, requalification and professional
reconversion””

On the other hand – subjective requirement – the supplying bodies must be ‘institutes or
schools recognized by public administrations”” (answer to ruling no. 321/2023 and, ex
plurimis , responses to ruling no. 85/2021 and no. 469/2022 )

Source: eutekne.info

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