VAT exemption §4 Nr.22

We issue invoices without VAT (under Section 4 No. 22 of the German VAT Act, UStG) to private individuals or organizations (associations, companies, etc.) if the client does not have their own VAT exemption under Section 4 No. 21 and the educational services have an educational purpose (i.e. they are not leisure activities or consulting). Examples include: 

 

 

 Language instruction 

 

 

 Education of children or young people 

 

 

 Vocational training, further training, professional retraining, and continuing education 

 

 Tutoring