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 

 

 Language lessons 

 Education of children or young adults; 

 Training, further training, vocational retraining, continuing education, adult education 

 

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