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Practical Driving Lessons: Tax Implications for Subcontractors in Educational Sector

  • A company is being considered to offer category B driving licenses to private customers
  • The company plans to partner with an approved private institution for the practical driving lessons
  • The company will not be offering the driving lessons themselves, but providing the workforce for the lessons
  • The services provided by the company are not considered exempt from VAT as they are not directly related to education
  • The driving lessons provided by the company are therefore subject to VAT according to tax laws

Source: info.skat.dk

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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