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Niedersachsen 99102186022000, 99102186022000 Typ 3

Inhalt

Leistungsschlüssel

99102186022000, 99102186022000

Leistungsbezeichnung

Apply for exemption from VAT for independent educational institutions

Leistungsbezeichnung II

nicht vorhanden

Leistungstypisierung

Typ 3

Begriffe im Kontext

nicht vorhanden

Leistungstyp

Leistungsobjekt mit Verrichtung

Leistungsgruppierung

Steuern (102)

Verrichtungskennung

Bescheinigung (022)

SDG Informationsbereiche

  • Sonstige Steuern: Zahlung, Sätze, Steuererklärungen

Lagen Portalverbund

  • Steuern und Abgaben für Betriebe (2040200)

Einheitlicher Ansprechpartner

Nein

Fachlich freigegeben am

01.02.2022

Fachlich freigegeben durch

Lower Saxony Ministry of Culture

Teaser

If you are the owner of an independent educational institution, you can apply for a certificate under certain conditions.

Volltext

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.

Erforderliche Unterlagen

  • Completed application form
  • Certificates/qualification certificates of the teachers employed
  • work plans
  • Price list
  • Sample contract
  • Room plans

Voraussetzungen

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.

Kosten

The amount of the fee depends on the administrative costs and is at least 25 euros.

Verfahrensablauf

nicht vorhanden

Bearbeitungsdauer

The processing time is approximately eight weeks.

Frist

nicht vorhanden

Weiterführende Informationen

nicht vorhanden

Hinweise

nicht vorhanden

Rechtsbehelf

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.

Kurztext

  • 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.

Ansprechpunkt

nicht vorhanden

Zuständige Stelle

nicht vorhanden

Formulare

nicht vorhanden