- Online training in the form of pre-recorded videos is not exempt from VAT for cultural services.
- Services such as webinars, online courses, and training are essential in today’s business activities.
- Online training can be conducted in various fields such as culture, personal development, professional training, academic education, technical training, and sales training.
- Conducting remote training as part of taxable business activities requires the payment of VAT.
- Certain services, such as cultural services, may be exempt from VAT if provided by public entities or individual creators and performers.
- The interpretation by the Director of the National Tax Information confirmed that pre-recorded online workshops are not exempt from VAT.
- The interpretation specifically refers to scrapbooking services as a cultural activity that educates and creates works.
- The interpretation was requested for online workshops that provide information and discuss the techniques of scrapbooking.
Source: prawo.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.
