Befreiung von der Umsatzsteuer für freie Bildungseinrichtungen beantragen
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If you are the owner of an independent educational institution, you can apply for a certificate under certain conditions.
If you are the owner of an independent educational institution (e.g. tutoring institute) and are obliged to pay VAT, you can apply for a VAT exemption certificate under the following conditions.
- Completed application form
- Certificates/qualification certificates of the teachers employed
- work plans
- Price list
- Sample contract
- Room plans
A certificate of exemption from VAT can be issued if the lessons properly prepare students for a profession or for an examination to be taken before a legal entity under public law.
An application must first be submitted to the responsible Regional State Office for Schools and Education.
Operators of an independent educational institution must prove, among other things, the professional competence and pedagogical qualifications of the teaching staff employed.
If the certificate applied for is rejected, administrative legal proceedings are open. The rejection will be accompanied by specific instructions on how to appeal, indicating the deadline for taking legal action and the competent administrative court.
- Certificate of exemption from value added tax
- Owners of independent educational establishments can apply for a certificate under certain conditions.
- It is a proper preparation within the meaning of the above regulation for a profession or for an examination to be taken before a legal entity under public law is required.
- Among other things, the professional competence and pedagogical aptitude of the teaching staff used must be proven.
- The local responsibility for the issuing the certificate depends on the tax domicile ofthe institution.