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A query was raised regarding whether single-session cooking courses, involving recipe preparation and tasting, are subject to VAT. The DGT indicates they could be exempt if they are classified as teaching or vocational training services provided by authorised entities.
This ruling clarifies the tax treatment for culinary workshops, potentially allowing for VAT exemption if the courses are structured as formal educational or vocational training activities led by authorised bodies.
The tax team reviews your specific situation.
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