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VAT; application for a certificate for vocational training institutions and other teaching services
If you run a vocational training institution and provide school teaching, university teaching, training, further training or vocational retraining, you can apply for a certificate for VAT purposes from the district government responsible for you.
Forms
Forms
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Antrag auf Erteilung einer Bescheinigung zur Umsatzsteuerbefreiung für sonstige Unterrichtsleistungen gemäß § 4 Nr. 21 a) bb) des Umsatzsteuergesetzes (UStG)
This form can be submitted electronically without signature (e.g. via a secure contact form or by e-mail) or in paper form to the responsible authority.
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Antrag auf Erteilung einer Bescheinigung zur Umsatzsteuerbefreiung für Ausbildungsmaßnahme/Bildungsmaßnahme zur Vorbereitung auf einen Beruf gem. UStG (Pflegefachfrau/Pflegefachmann)
This form can be submitted electronically without signature (e.g. via a secure contact form or by e-mail) or in paper form to the responsible authority.
Responsible for you
For contact details of the responsible authoritiy and local valid information select under "Select location" a location.
Procedure details
Description
This certificate must be submitted to the tax office and generally leads to exemption from VAT for the services directly serving the educational purpose.
The exemption effect can also be extended to freelance lecturers working for your institution.
Requirements
The certificate can only be issued if you have completed school education, higher education, training, further education or vocational retraining.
Proceedings
Application forms are available from the responsible government and can be downloaded under "Forms". The application must be submitted to the government in whose area the measures are to be carried out in full or for the most part.
The application must be accompanied by the documents specified in the application form.
Fees
There is a fee range of 25 - 600 euros.
Deadlines
There are no deadlines to be observed. The specific determination for which VAT assessments a certificate issued for past periods or its revocation is relevant is made by the tax office responsible in each individual case.
Legal bases
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§ 4 Nr. 21 Buchst. a bb) Umsatzsteuergesetz (UStG)Steuerbefreiungen bei Lieferungen und sonstigen Leistungen
Appeal
Administrative court action
Related issues
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Value added tax; application for a certificate for cultural institutions
If you run a cultural institution, you can apply for a certificate for VAT purposes.
Status: 19.02.2025
Editorial responsibility Bayerisches Staatsministerium der Finanzen und für Heimat
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