- The Decree on VAT exemption for education has been updated.
- Providing public education is no longer considered acting as a government.
- Supervision by a foreign authority or an accredited organization is sufficient for international, foreign, and embassy schools.
- Services related to entrance or graduation exams have been clarified.
- Online education can be considered knowledge transfer if there is interaction between teacher and student.
- External businesses can provide educational activities within the curriculum under certain conditions.
- Sign language education is a form of language education.
- Thesis supervision is exempt under certain conditions. Text services are not exempt.
Source: taxlive.nl
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.
Latest Posts in "Netherlands"
- Supreme Court Rules GP’s Services to Foundation Not Exempt from VAT
- Dutch Supreme Court Ruling: VAT Exemption on Integrated Primary Care Services by General Practitioners
- Court Ruling on Zero Rate Conditions for Second-Hand Car Sales and Fraud Penalties
- Dutch Government Proposes VAT Obligation for Digital Platforms Starting July 2028
- Dutch Supreme Court Rules GP Services to Partnership Not Exempt from VAT
