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A management consultancy enquired whether commissions received for acquiring clients for training companies were exempt from VAT. The DGT ruled that, as this constitutes mediation rather than direct teaching, the exemption for educational services does not apply.
Question raised: Exemption of the client recruitment services provided by the consultant.
The exemption for educational services requires that the activity consists of the transmission of knowledge and skills through an organizational framework, without a recreational character. The consulting company does not provide the education service, but rather acts as an intermediary to promote contracting between third parties. Therefore, its recruitment services do not meet the requirements for the exemption and are subject to the general rate of 21%.
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