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A company inquired about the application of the teaching exemption to its business training courses and activities for children. The DGT responds that business training is only exempt if it is included in an official curriculum and is not recreational, whereas camps for minors are taxed at the reduced rate of 10%.
Question raised: Value Added Tax treatment of the described activities. Application of the teaching exemption or, where applicable, the applicable tax rate.
The teaching exemption requires a subjective requirement (an authorized or recognized entity) and an objective requirement (the transmission of knowledge that is not merely recreational). Vocational training courses are exempt if they are included in a curriculum of the educational system according to the Ministry of Education. Children's camps, being provided by a commercial entity without a social character, do not enjoy the exemption and are taxed at the reduced rate of 10%.
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