Umsatzsteuer; Beantragung einer Bescheinigung für berufsbildende Einrichtungen und sonstige Unterrichtsleistungen

If you run a vocational training institution and provide school teaching, university teaching, training, further training or vocational retraining, you can apply for a certificate for VAT purposes from the district government responsible for you.

This certificate must be submitted to the tax office and generally leads to exemption from VAT for the services directly serving the educational purpose.

The exemption effect can also be extended to freelance lecturers working for your institution.

The certificate can only be issued if you have completed school education, higher education, training, further education or vocational retraining.

Application forms are available from the responsible government and can be downloaded under "Forms". The application must be submitted to the government in whose area the measures are to be carried out in full or for the most part.

The application must be accompanied by the documents specified in the application form.

There are no deadlines to be observed. The specific determination for which VAT assessments a certificate issued for past periods or its revocation is relevant is made by the tax office responsible in each individual case.

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