VAT Exemption for Private Tutoring: What Qualifies and What Doesn’t According to Tax Authorities

• Some tutoring is subject to VAT, while some are not
• According to the tax authorities, music, painting, drawing, chess, and gymnastics classes are not considered part of general education
• Tutoring in subjects like math, chemistry, and physics is exempt from tax
• This is based on various individual interpretations by the Director of the National Tax Information
• The exemptions are outlined in Article 43, paragraph 1, point 27 of the VAT Act
• Private teaching services at various education levels are exempt from tax if provided by teachers and meet specific criteria

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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