When are training and training services exempt from VAT?
Table of contents
Szkolenia mogą być zwolnione z VAT, ale tylko po spełnieniu określonych warunków. Znaczenie mają przede wszystkim rodzaj świadczonej usługi, status organizatora oraz sposób finansowania szkolenia. Zwolnienie nie przysługuje automatycznie, dlatego przed jego zastosowaniem należy sprawdzić, czy konkretna usługa spełnia wymagania wynikające z przepisów.
W artykule wyjaśniamy, kiedy szkolenia i usługi szkoleniowe są zwolnione z VAT, jakie dokumenty mogą być potrzebne oraz z jakimi obowiązkami wiąże się korzystanie ze zwolnienia. Omawiamy również szkolenia finansowane ze środków publicznych, akredytację, prowadzenie dokumentacji i rozliczanie usług zagranicznych.
Nie masz pewności, czy Twoje szkolenie może być zwolnione z VAT?
Sposób opodatkowania zależy między innymi od rodzaju usługi, źródła finansowania oraz statusu organizatora. Przed zastosowaniem zwolnienia warto przeanalizować konkretną sytuację firmy.
Are training services subject to VAT?
Most training services in Poland are subject to VAT. So the organizer must add a 23% rate to the price of the training.
Private teaching and educational services
As a rule, private teaching is subject to VAT. However, if the teacher, an individual, is engaged in the business of teaching and his incomedoes not exceed a certain amount, he can pay a lump sum from registered income.
Vocational training and retraining services
The provision of vocational education and retraining services is usually subject to 23 percent VAT in Poland. However, some training services may be exempt from this tax.
Training and VAT - which are exempt from it?
Some types of training in Poland may be exempt from VAT. However, it is quite complicated and when organizing training you should always consult a specialist.
Training from accredited entities
One type of training that may be exempt from VAT is training provided by accredited entities. However, it is important to note that accreditation applies only to a specific type of training, and only to the extent of services covered by accreditation can VAT exemption be claimed.
To be eligible for accreditation, training services must have been provided for at least a year beforehand. The condition for receiving accreditation is to provide services strictly in accordance with the established and approved program.
Training services provided with public funding
Training, private tuition or vocational retraining services financed by public funds may also be exempt from VAT.
These are, for example, continuing education services that include vocational training or retraining services. They will also be training services provided with national or European Union public funds.
Vocational education or retraining courses for people with disabilities may also be exempt from VAT if they are provided by authorized entities.
Training on an open basis
The provision of training services of professional education, retraining also being language teaching services, as a rule are subject to VAT. Only training that meets certain conditions can be exempt from VAT.
Training exempt from VAT - what conditions must be met?
We have already written a bit above about the conditions that services provided in the field of education must meet in order to claim exemption from VAT. Now it's time to look at specific regulations.
Ze względu na różne podstawy prawne i warunki stosowania zwolnienia, przed podjęciem decyzji warto skorzystać z doradztwa podatkowego dla firm.
Legislation on VAT exemption for training and training services
The exemption of vocational training or retraining services is regulated:
- Article 43(1)(19) of the VAT Act - according to which VAT is not charged for education, upbringing, training and in-service training services provided by training units entered in the Register of Training Institutions;
- Decree of the Minister of Education on the Register of Training Institutions - it contains provisions specifying the conditions for entry into the Register of Training Institutions and conducting training activities;
- Council Directive 2006/112/EC - the EU rules that govern the VAT system also include the exemption of training from VAT in certain cases.
What are the benefits of VAT-free training for companies and customers?
For those receiving vocational training, retraining or other courses, the lack of VAT added to the price is a measurable savings. For a company providing training services, not charging VAT on training can be a competitive advantage.
Jeżeli zajęcia odbywają się stacjonarnie, na odbiór oferty wpływa również odpowiednio wyposażona i dogodnie zlokalizowana sala szkoleniowa w Warszawie.
Organizujesz szkolenie stacjonarne?
Odpowiednia przestrzeń wpływa na komfort uczestników, sprawny przebieg zajęć i profesjonalny odbiór całego wydarzenia.
Foreign training and VAT - how to account for the training service?
VAT accounting looks different when conducting training services for non-EU and intra-community entities.
Training organized for non-EU entities is usually exempt from VAT in Poland. Taxes depend on the regulations of the country where the training takes place. It may be that the service provider will have to register as a VAT payer in the recipient's country.
For training in the EU, the reverse VAT mechanism may apply. This requires additional formalities.
VAT on training - administrative duties of the trainer
Like any other activity, vocational training services and other VAT-laden courses require certain record-keeping.
Preparation of documentation
The basis is the VAT invoice, which must contain all the required data, such as the identification of the taxpayer and the customer, a description of the education services provided, the net and gross value, the VAT rate and the invoice number. The invoice must specify the VAT rate.
A VAT payer is required to keep records. This is usually a period of five years counting from the end of the calendar year in which the transaction took place.
Przy większej liczbie szkoleń i dokumentów dobrym rozwiązaniem może być stała obsługa księgowa firmy szkoleniowej, obejmująca bieżące ewidencje i rozliczenia.
Record keeping and accounting
Bookkeeping, recordkeeping and record keeping are best outsourced to a specialized company. This is especially important if the company uses public funds. Then you can expect particularly thorough inspections.
Uporządkuj rozliczenia swojej firmy szkoleniowej
Różne stawki, zwolnienia i źródła finansowania mogą wymagać szczególnie uważnego prowadzenia ewidencji oraz dokumentacji.
Is it worthwhile to conduct VAT-exempt training?
Any services provided to individuals, if VAT is not added to them, are more attractive to customers.
On the other hand, vocational training services are often outsourced by companies, which can deduct VAT for themselves. Also, language teaching services are sometimes bought out for employees.
Also, the viability of seeking VAT exemption depends on who the education offering is aimed at. Seeking course accreditation means additional responsibilities and means providing services strictly according to a script.
Each training company must individually consider whether the vocational education services or other training it provides is worth dressing up in a strict framework. The same, only to an even greater extent, applies to the use of public funds.
Sometimes it's worth it to earn less and not take on additional formal duties and hassles.
