- Private tutors are exempt from VAT regardless of their specific educational background.
- The exemption is based on knowledge rather than formal education in a specific field.
- The Supreme Administrative Court ruled that a degree in a specific subject is not necessary.
- The case involved a pharmacy graduate preparing students for chemistry exams online.
- The tutor had higher education but no formal teaching qualifications or a degree in chemistry.
- The tutor previously used a VAT exemption based on turnover under a specific article of the VAT Act.
- The tutor believed he was entitled to a subject-based VAT exemption for private teaching services.
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.
