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A vocational training institute enquired whether the sale of products made by its students (bread, pastries, etc.) was exempt from VAT as part of its teaching activities. The DGT ruled that these sales are subject to the tax because the exemption does not apply to the supply of goods for consideration.
Question posed: Exemption of the described sales activity under Value Added Tax.
The exemption for vocational training does not extend to supplies of goods made for consideration. Therefore, the sale of products prepared by students is subject to VAT, regardless of the price or the destination of the proceeds. The tax rate shall be 10% for cakes, chocolate, and prepared dishes, and 4% for common bread.
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