Apply for a certificate of exemption from VAT for independent educational institutions

Do you run a private or independent educational institution and would like to be exempt from VAT? Here you can find out under what conditions you can apply for such a certificate.

Detailed description

If you operate a private or independent educational institution, you can apply for a certificate to be exempt from VAT. This certificate serves as proof to your local tax office that your institution meets the legal requirements.



You need this certificate if you offer instruction that serves school and educational purposes. This includes school lessons, university courses, vocational training or further education, or professional retraining. Tutoring or other general education courses may also fall under this category.

 

Information

Prerequisites

  • They operate a state-recognized or state-permitted private or independent educational institution or
  • You have a certificate from the relevant state authority confirming that you offer instruction that directly serves the purpose of schooling and education.

Documents required

  • informal application
  • Certificates/qualifications of the teachers employed
  • Curricula
  • Floor plans
  • Information on the sponsoring organization and legal form of the institution (for example, extract from the register of associations, extract from the commercial register, articles of association)

Please note

No

Deadlines

No

Procedure

  • You submit an application with all the required documents.
  • The responsible authority will review your documents. Further documents will be requested from you if necessary.
  • If the requirements are met, you will receive a certificate of VAT exemption.
  • If you do not meet the requirements, you will receive a rejection notice.

Processing time

The processing time depends on the volume of documents submitted.

Fees

The fees range from EUR 50 to EUR 2,500 and depend on the administrative effort.

Legal remedies

Contradiction

Legal basis

Section 4, number 21 of the Value Added Tax Act


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

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Keywords: VAT exemption Sales Tax Act VAT exemption educational institution

Last updated: 09.02.2026