- The text is a letter from the Director of the National Tax Information regarding the exemption from VAT for training services for welders, assemblers, and burners.
- The letter confirms that the taxpayer’s position on the tax implications of the presented factual situation is correct.
- The request for an individual interpretation was submitted on October 16, 2023, and supplemented on December 11, 2023.
- The company provides training services for professional qualifications in welding.
- The company trains individuals, companies, and unemployed individuals referred by the Employment Office.
- The company is not part of the education system and does not have accreditation for providing these services.
- The company conducts vocational training based on specific regulations.
- The training is conducted according to various regulations related to technical supervision, equipment operation, occupational safety, and adult education.
Source: sip.lex.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.