VAT on Homework Help: Government’s Position Upheld by Tax Authorities and Finance Ministry

• The tax authorities and the government agree that homework help services are subject to VAT and do not qualify for tax deductions.
• The tax authorities require tutoring centers to differentiate the services provided on invoices.
• Tutoring services are exempt from VAT only when they involve teaching school subjects, not when they involve homework help or other support services.
• Expenses for non-exempt tutoring services cannot be considered as education expenses for tax purposes.

Source: jornaldenegocios.pt

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.

---

---