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Ruling: VAT exemption for tutoring

You intend to provide private tutoring services at the pre-school, primary, secondary and/or higher levels, provided by teachers in the field of tutoring in mathematics, physics, chemistry. You have a university degree – graduated from the Faculty of…You have pedagogical preparation in the form of completing postgraduate studies in mathematics (in the field of mathematics at school). You are not an education worker, but you plan to work as a mathematics teacher in a secondary school in the near future.Contracts for the services provided by you will be concluded with the students’ parents and the students’ parents will pay for them directly. You will give lessons on your own and in direct relationship with the student, as well as through contracted teachers and pedagogues.The subject of the teaching service will be teaching material in accordance with the educational program provided for kindergartens, primary and secondary schools.

Source: sip.lex.pl

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