Education exemption VAT

What is the education Exemption? For education the so-called education exemption exists for the VAT, which makes (many forms of) education exempt from vat.

A distinction is made between two types of education:

regulated education
Not legally recognized education.

Regulated education

If you teach on a primary school, high school, college or university as an independent entrepreneur, or in short; all education regulated by law, then you can bill without VAT. This is because the exemption applies for all types of education that are subjected to the Law higher education or academic education( Dutch WHW) or the Law education and vocational education (Dutch WEB)

Not legally recognized education

The exemption VAT education can also apply to entrepreneurs that teach within not legally recognized education. If you have been included in the ‘Centraal Register Kort Beroepsonderwijs’ (CRKBO; The Dutch Central Register short vocational Training) then you can also bill the lessons free of vat.

CRKBO (Dutch Central Register for Short Vocational Training)

The CRKBO is meant for educational institutions that offer vocational education. Self-employed professionals and foreign institutions may also register. A distinction is made between the registration of educational institutions and independent teachers.

Artistic and musical training and Education exemption VAT

For people under the age of 21 an exemption also applies for the VAT if artistic or musical training is offered to them. For example, music lessons, dance lessons or theatre lessons. For everyone above 21 years old artistic and musical training is taxed with 21% vat.

For more information or any other questions please do not hesitate to contact us at info [at] lupacompany.com.