Updated VAT Exemption Decision for Education: Key Changes and Implications

• The decision on the education VAT exemption has been updated.
• The VAT exemption applies to certain forms of education and related services.
• Public education is now considered a business activity, not a government activity.
• International and embassy schools in the Netherlands need oversight by a foreign authority or accreditation organization for VAT exemption.
• Foreign institutions without a Dutch presence must register with CRKBO for VAT-free vocational education.
• Services related to exams for admission or completion of education are clarified and included in the exemption.
• Online education with teacher-student interaction qualifies for the exemption.
• External entrepreneurs’ educational activities within the regular curriculum may be exempt.
• Sign language education is considered language education and is exempt.
• Thesis supervision may be exempt, but text services are not.

Source: vanoers.nl

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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