Customize consent preferences
We use cookies to assist users in smooth navigation and performing specific functions. Detailed information about all cookies corresponding to specific consent categories is provided below. Cookies classified as "necessary" are stored in the user's browser because they are essential for enabling basic website functionality. We also use cookies from other companies to help us analyze how users use the site, store user preferences, and provide relevant content and ads. Such cookies will only be stored in the browser with prior user consent. You can enable or disable some or all of these cookies, but disabling some of them may affect the quality of browsing.
Necessary cookies are essential for basic website functionality, and the website will not function as intended without them. These cookies do not store any personally identifiable information.
Functional cookies help perform certain functions, such as sharing website content on social media platforms, collecting feedback, and other third-party website functions.
Analytics cookies are used to understand how users interact with the website. These cookies help provide information on visitor metrics, bounce rate, traffic source, and more.
Performance cookies are used to understand and analyze key performance indicators of the website, which helps ensure a better user experience for visitors.
Advertising cookies are used to deliver personalized ads based on the pages users have previously visited and to analyze the effectiveness of advertising campaigns.

CASE STUDY #2: VAT exemption in the education sector

March 3, 2024

For one of our clients, we obtained a precedent-setting tax interpretation confirming the right to apply the VAT exemption to educational services of an entity not covered by the provisions of the Education Law, which provided so-called home teaching services.

We were commissioned to analyse the right to apply the VAT exemption in the case of an entity providing educational services in the presence of pupils who had reached the age of four, in respect of whom the head of the relevant public or non-public kindergarten or primary school had issued a decision authorising the fulfilment of annual preschool preparation, schooling or compulsory education outside school. At the same time, our client was not an entity oerating under the provisions of the Education Law, i.e. it was not an entity covered by the education system.

After analysing the legislation, we concluded that the client should be entitled to apply the VAT exemption concerning child and youth care services and the supply of goods and the provision of services closely related to these services, performed in the forms and under the rules set out in the provisions on social assistance, in the provisions on the educational system and in the provisions of the Education Law.


Given the low degree of clarity of this provision, which, like other VAT exemptions in the VAT Act relating to educational services, raises doubts from the point of view of compliance with EU regulations, and the lack of rulings issued in similar factual situations, we recommended requesting an individual tax interpretation

Thanks to a skilful presentation of the relationship of the client's activity with educational regulations and creative use of the Tribunal of Justice case law on VAT exemption for educational services, we obtained for the client a favourable tax interpretation confirming its right to apply VAT exemption to its educational services. This exemption is objective in nature and is therefore independent of the amount of turnover (sales) achieved by the client

Thanks to our actions, the client was able to safely start applying the VAT exemption and thus significantly reduce the taxation of its business activities.

If you are interested in the content of this blog post and would like to discuss tax issues in your organisation, book an appointment for a free consultation.

Najnowsze wpisy

Invoicing a company by a shareholder or board member and the Genereal Anti-Avoidance Rule - is there anything to fear?

February 8, 2024
Author Filip

Invoicing the company by a partner / board member - 5 practical tips

February 7, 2024
Author Filip

Contact an author

Wyrażam zgodę na otrzymywanie od FTAX FILIP BIEGUN drogą elektroniczną na wskazany przeze mnie e-mail informacji handlowych dotyczących produktów i usług oferowanych przez FTAX FILIP BIEGUN. Szczegóły dotyczące przetwarzania Twoich danych osobowych zawarte są w Polityce prywatności.