- Public law bodies entrusted with educational tasks are now eligible for VAT exemption.
- The scope of VAT-exempt services is expanded to include school, higher education, training, and vocational retraining.
- The EU VAT Directive does not automatically cover further training by private teachers.
- Educational services now include approved distance learning courses and streaming services.
- Clarifications are provided on what constitutes school/university education and vocational training, with a separate exemption added for private teachers.
Source: news.bloombergtax.com
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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