- VAT exemption for educational services extended from 1 January 2025
- Applies to school and university teaching, training, further education, and vocational retraining
- State authorities must certify the service provider
- Proper preparation for a profession or exam is no longer required for exemption
- Services not meeting requirements are subject to VAT
- New rule for B2C sector: virtual participation determined by consumer’s residence
- Live streaming can benefit from VAT exemption
- Pre-produced content does not qualify for VAT exemption
Source: taxand.com
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.
