Updated VAT exemption for education
In practice, we observe that many companies offer remote services that may qualify as educational services and therefore potentially be eligible for a VAT exemption. In the Netherlands, this exemption generally requires a transfer of knowledge or skills by an educational institution or individual that holds some form of government accreditation. Such accreditation can be either domestic or from certain foreign accreditation organizations.
The updated decree clarifies that this form of education can, in principle, be delivered remotely through digital means, provided there is an opportunity for interaction between the recipients and the instructor. This requirement is met when a recipient can consult the instructor before, during, or after an educational session, either directly or through an educational institution.
Key takeaway
(Foreign) educational institutions or teachers with accreditation that provide remote education opportunities to Dutch domiciled individuals or companies, should take note of the updated decree and review their VAT status accordingly.
