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A company inquired whether its biological decoding classes, conducted via a virtual classroom without personal interaction, were electronic or educational services. The DGT determines that, as they are automated and without essential human intervention, they are electronic services subject to the general rate of 21%.
Question posed: Classification of the described services as electronic for Value Added Tax purposes.
Automated teaching services that rely on the internet and require minimal human intervention are services provided by electronic means. In these cases, the exemption for educational services does not apply, but rather the general rate of 21%. Human intervention (such as tutoring) only maintains the nature of an educational service if it is the primary component and not ancillary to the digital content.
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