Value added tax; application for a certificate for vocational training institutions and other teaching services

If you operate a vocational training institution and prepare for professions or examinations before a legal entity under public law, you can apply for a certificate from the district government responsible for you for VAT purposes.

Description

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

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

Prerequisites

The granting of the certificate presupposes that you are properly preparing for a profession - this also includes further training in a profession - or for an examination before a legal person under public law.

Procedure

Application forms are available from the competent government and can be downloaded under "Forms". The application must be submitted to the government in whose area the measures will be wholly or mainly carried out.

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

Deadlines

No deadlines need to be observed. The tax office responsible in each individual case will determine for which VAT assessments a certificate issued for past periods or its revocation is of significance.

Forms

Please select a location in "Localization" so that the address of the responsible authority can be filled in.

Fees

  • There is a fee range of 25 - 600 Euro.

Legal bases

Remedy

Administrative court action

Status: 13.12.2021

Responsible for editing: Bayerisches Staatsministerium der Finanzen und für Heimat

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  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
Information

Responsible for you

If you select a location under "Localization" the contact details of the responsible authority and, if applicable, locally valid information will be displayed.