VAT; 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 for VAT purposes from the district government responsible for you.
Description
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.
Prerequisites
The issue of the certificate requires that you are properly preparing for a profession - this also includes further training in a profession - or for an examination before a legal entity under public law.
Procedure
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 implemented in full or for the most part.
The application must be accompanied by the documents specified in the application form.
Deadlines
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.
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 euros.
Remedy
Administrative court action
Status:07.12.2023
Responsible for editing:Bayerisches Staatsministerium der Finanzen und für Heimat
- Online transactions, Bavaria-wide
- Online transactions, locally limited
- Form, Bavaria-wide
- Form, locally limited
- Prefillable Form, Bavaria-wide
- Legal bases, Bavaria-wide
- Legal bases, locally limited
- Fees, Bavaria-wide
- Fees, locally limited
If you select a location under "Localization" the contact details of the responsible authority and, if applicable, locally valid information will be displayed.