- The tax authorities and the government agree that homework help services are subject to VAT and do not qualify for tax deductions.
- The tax authorities require tutoring centers to differentiate the services provided on invoices.
- Tutoring services are exempt from VAT only when they involve teaching school subjects, not when they involve homework help or other support services.
- Expenses for non-exempt tutoring services cannot be considered as education expenses for tax purposes.
Source: jornaldenegocios.pt
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.
