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A query was raised regarding the application of VAT exemptions to educational and monitoring services. The DGT clarifies that childcare in schools during lunch breaks or in nurseries outside school hours is exempt, whereas other educational support services are subject to a 10% rate if not provided by social welfare entities.
This ruling clarifies the VAT treatment for childcare and support services in educational settings, distinguishing between exempt non-teaching hour services and taxable support services.
The tax team reviews your specific situation.
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