- Education and vocational training activities are generally not subject to VAT.
- For schools, any “collect and pay on behalf” amounts, such as student meal fees, are also not subject to VAT.
- However, goods and services purchased from outside suppliers for the school are subject to VAT under normal rules.
- The Hưng Yên Tax Department stated this principle in response to a preschool company’s question about meal charges and invoicing.
Source: baochinhphu.vn
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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