- Educational services provided by a medical institution are not subject to VAT if they meet the criteria for additional education (such as advanced training or professional retraining) as specified by law.
- The institution must have a license for educational activities and be a non-profit organization.
- The services must be part of main or additional educational programs outlined in the license, excluding consulting services.
- The correct code for such educational services should be indicated in section 7 “Operations not subject to taxation…” of the VAT declaration.
- The legal basis is established by the Russian Tax Code and the Law on Education No. 273-FZ.
Source: garant.ru
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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