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.


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.


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.


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.


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.


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


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

Legal bases


Administrative court action

Status: 10.03.2023

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

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.