VAT for conducting online foreign language teaching through a platform in Poland

• The place of provision of online language teaching services through a platform is the territory of the country where the person giving the lessons is physically located.
• A company in Poland asked for clarification on whether their new service, providing access to an online language learning platform, would be considered an electronic service for VAT purposes and if they could apply the VAT exemption for language teaching.
• The service will be targeted at customers outside of Poland but residing in the European Union.
• Most language experts will be based in Poland, with only a portion residing outside of the country.

Source: podatki.gazetaprawna.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---