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)