Chess instructor is also entitled to VAT exemption

• Instructors of chess are entitled to VAT exemption according to the judgments of the Court of Justice of the European Union.
• The definition of a teacher includes any activity that involves the transmission of knowledge and skills.
• The dispute was about the exemption from VAT for private teaching services provided by teachers.
• The instructor in question teaches chess in schools and kindergartens.
• The services provided by the instructor are in line with the educational curriculum.
• The instructor believed he met the requirements for VAT exemption based on his qualifications and experience.
• The director of the National Tax Information disagreed, stating that the instructor lacked specific education in chess.
• The director argued that teachers should have knowledge and qualifications obtained through official education systems.
• The director also claimed that chess lessons do not fall under general or higher education.

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.

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