VAT exemption §4 Nr.22

We issue invoices without VAT (according to § 4 No. 22 UStG) to individuals or institutions (associations, companies, etc.) if:

1. the courses have an educational character (no leisure time, no counseling). For example

2. the course must be announced as group lessons (no individual lessons)



Revision #1
Created 15 May 2024 14:12:43 by Maja
Updated 15 May 2024 14:15:01 by Maja