- New regulation regarding VAT exemption for training services with mandatory validation and certification issuance
- No VAT exemption for validation and certification services provided to external students
- No VAT exemption for validation and certification services provided to students if not mandatory for the training service
- Official letter from the Director of the National Tax Information
- Individual interpretation of tax consequences
- Correct interpretation of VAT exemption for training services with mandatory validation and certification
- Incorrect interpretation of VAT exemption for validation and certification services provided to students if not mandatory for the training service
- Request for individual interpretation submitted on December 27, 2023, regarding VAT exemption for training services and validation/certification services
- Description of future event involving an association conducting training activities through non-public educational institutions
- Activities related to vocational training and continuous education for various professions
- Compliance with educational regulations and classification of professions for the labor market
Source: sip.lex.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.