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A company has queried whether its online training, provided via a website with downloadable materials, is exempt from VAT. The DGT clarifies that if the service is automated and requires no human intervention, it is classified as an electronically supplied service (subject to 21% VAT) and is not exempt. However, if there is communication between the teacher and the student, it is considered an educational service which may qualify for exemption.
Question posed: Exemption of the services provided by the applicant.
The supply of recorded or automated content via the internet is a service provided by electronic means, even with ancillary tutoring, and does not benefit from an exemption. To be an exempt educational service, teaching must be carried out through communication between teacher and student via an electronic network, with ancillary digital content. Furthermore, for the exemption to apply, the entity must be authorized and the subjects must form part of an official curriculum and not be merely recreational.
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