- Driving lessons for class B licenses (car licenses) are generally not VAT-exempt, as they are considered specialized instruction not directly serving vocational training. However, if such lessons are provided through a recognized educational institution and serve the vocational training of students (e.g., as a prerequisite for obtaining class C and D licenses for trucks and buses), they are VAT-exempt under § 4 Nr. 21 UStG, regardless of whether the contractual relationship is only between the students and the institution. The Federal Fiscal Court (BFH) confirmed that a self-employed driving instructor can invoice the institution without VAT if the instruction is part of vocational training measures supported by the Federal Employment Agency. The VAT exemption applies even if there is no direct legal relationship between the instructor and the students, as long as the instruction serves educational and vocational purposes.
Source: nwb-experten-blog.de
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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