Certificate of exemption from sales tax in accordance with Section 4 No. 21 UStG

Prerequisites

For educational institutions, an exemption from the obligation to levy sales tax can be granted on application if the competent state authority certifies that the institutions properly prepare for a profession or an examination to be taken before a legal entity under public law.

Documents required

All necessary evidence must be submitted with an informal application (in particular the curriculum, descriptions of the contents of the institution's events).

Processing time

The duration of the processing depends, among other things, on the scope of the documents submitted. Please take this into account with a view to any tax dates.

Fees

The fee is EUR 50 to EUR 2,500, depending on the administrative effort. The basis for the fee level is the fee schedule for official acts in the field of higher education. In the past, processing applications that were not extraordinarily extensive has often led to fees of 150 euros being set.

Legal basis

Section 4 number 21 of the Sales Tax Act

https://www.gesetze-im-internet.de/ustg_1980/__4.html




Important NOTE:


The BWFGB is responsible for issuing the certificates referred to in § 4 of the Value Added Tax Act according to No. 20 a for private botanical gardens and scientific libraries and according to No. 21 a for all revision courses that prepare for other than legal examinations at universities.