Services in the field of training (education), including the organization of tests and examinations, in particular:
🔹educational services in the field of primary, secondary, secondary special, technical and vocational, higher education and post-higher education;
🔹additional education services provided by educational institutions (organizations), as well as organizations that carry out personnel retraining and improving their qualifications;
🔹in organizations that carry out educational and training activities within the framework of preschool education and training programs▫️childcare services,▫️is exempted from turnover VAT on the provision of services for training with minors in clubs, sections (including sports sections) and studios.
👉Article 243 of the Tax Code
Source: facebook.com
