- The decision on the education VAT exemption has been updated.
- The VAT exemption applies to certain forms of education and related services.
- Public education is now considered a business activity, not a government activity.
- International and embassy schools in the Netherlands need oversight by a foreign authority or accreditation organization for VAT exemption.
- Foreign institutions without a Dutch presence must register with CRKBO for VAT-free vocational education.
- Services related to exams for admission or completion of education are clarified and included in the exemption.
- Online education with teacher-student interaction qualifies for the exemption.
- External entrepreneurs’ educational activities within the regular curriculum may be exempt.
- Sign language education is considered language education and is exempt.
- Thesis supervision may be exempt, but text services are not.
Source: vanoers.nl
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.
