- The BMF has issued detailed guidance on the VAT exemption for educational services effective from 01.01.2025, including generous transitional rules.
- The new rules clarify which educational services are VAT-exempt, including digital live-streams, and which remain taxable, such as leisure courses like swimming lessons.
- Certificates issued under the old rules before 01.01.2025 remain valid until revoked or expired; certificates issued by 31.12.2025 under previous law are also recognized for periods after 31.12.2024.
- If no certificate is provided, tax authorities must seek verification from the relevant state authority before denying VAT exemption.
- Transitional provisions allow services provided before 01.01.2028 to be treated under the old VAT guidelines; additional guidance was issued for adult education and requirements for qualifying events and instructors.
Source: ebnerstolz.de
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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