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A professional providing technical engineering services has enquired whether they can provide technical training without changing their IAE heading and how this would affect their VAT. The DGT has ruled that they must register under a teaching heading and, as they will be performing both exempt and non-exempt activities, they must apply the pro rata rule.
Professionals expanding their scope of activities to include education must ensure correct tax registration and adjust their VAT deduction methods accordingly.
The tax team reviews your specific situation.
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