Information - Services - Formalities by subjects - Taxes and duties - Taxes and duties for businesses - Value added tax; application for a certificate for vocational training institutions and other teaching services - Dienstleistungsportal Bayern

Description

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

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

Prerequisites

The issuance of the certificate requires that you properly prepare for a profession - this includes continuing education in a profession - or for an examination before a legal entity under public law.

Procedure

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

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

Deadlines

No deadlines are 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 cancellation is of significance.

Forms

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

• Prefillable Form, Bavaria-wide: Antrag auf Erteilung einer Bescheinigung zur Umsatzsteuerbefreiung für sonstige Unterrichtsleistungen gemäß § 4 Nr. 21 a) bb) des Umsatzsteuergesetzes (UStG)

  Please note

  This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

• Prefillable Form, Bavaria-wide: Antrag auf Erteilung einer Bescheinigung zur Umsatzsteuerbefreiung für Ausbildungsmaßnahme/Bildungsmaßnahme zur Vorbereitung auf einen Beruf gem. UStG (Pflegefachfrau/Pflegefachmann)

  Please note

  This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Fees

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

Legal bases

• § 4 Nr. 21 Buchst. a bb) Umsatzsteuergesetz (UStG)

  Steuerbefreiungen bei Lieferungen und sonstigen Leistungen

Remedy

Administrative court action

Related issues

• Value added tax; application for a certificate for cultural institutions