- Digital competence certifications not linked to a training course are not exempt from VAT.
- The financial administration clarifies that to benefit from the exemption, services must meet certain criteria.
- Subjective requirement: Services must be provided by recognized institutions or schools.
- Objective requirement: Services must have an educational nature, including training and professional development.
- Recognition can be granted by any state administration, not just educational ones.
- Public funding of a project can also satisfy the recognition requirement.
- Being accredited does not automatically exempt all training activities from VAT.
- The specific course must be recognized for the exemption to apply.
- In the case discussed, the entity does not issue certifications following a training course, so the VAT exemption does not apply.
Source: eutekne.info
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.
