When Are Private Tutoring Services Exempt from VAT? KIS Director Clarifies Requirements

• To be exempt from VAT on tutoring services, both subjective (who provides the service) and objective (type of service) conditions must be met.
• The exemption applies if the tutoring is private teaching provided by a teacher and covers school or university subjects.
• The Director of the National Tax Information confirmed in an individual interpretation that such services can be VAT-exempt under Article 43(1)(27) of the VAT Act.
• The exemption is available regardless of whether the tutoring is conducted in-person or online, as long as the conditions are fulfilled.

Source: ksiegowosc.infor.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.

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