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Online Training in the Form of Recorded Videos without VAT Exemption for Cultural Services

  • Online training in the form of pre-recorded videos is not exempt from VAT for cultural services.
  • Services such as webinars, online courses, and training are essential in today’s business activities.
  • Online training can be conducted in various fields such as culture, personal development, professional training, academic education, technical training, and sales training.
  • Conducting remote training as part of taxable business activities requires the payment of VAT.
  • Certain services, such as cultural services, may be exempt from VAT if provided by public entities or individual creators and performers.
  • The interpretation by the Director of the National Tax Information confirmed that pre-recorded online workshops are not exempt from VAT.
  • The interpretation specifically refers to scrapbooking services as a cultural activity that educates and creates works.
  • The interpretation was requested for online workshops that provide information and discuss the techniques of scrapbooking.

Source: prawo.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.

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