- Some tutoring is subject to VAT, while some are not
- According to the tax authorities, music, painting, drawing, chess, and gymnastics classes are not considered part of general education
- Tutoring in subjects like math, chemistry, and physics is exempt from tax
- This is based on various individual interpretations by the Director of the National Tax Information
- The exemptions are outlined in Article 43, paragraph 1, point 27 of the VAT Act
- Private teaching services at various education levels are exempt from tax if provided by teachers and meet specific criteria
Source: podatki.gazetaprawna.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.
