Apply for a certificate for the purposes of VAT exemption for training and further training measures for business professions

A certificate from the competent state authority is required for VAT exemption purposes. It represents a basic notification on the basis of which the further requirements for tax exemption are checked by the tax authorities.

If the competent state authority certifies that the services provided by private schools that directly serve the purpose of schooling and education properly prepare students for a profession or an examination to be taken before a legal entity under public law, these services are tax-exempt.

For the purposes of VAT exemption, you require a certificate from the competent authority. You can apply for the required certificate (Hesse-wide) for business and health professions from the Darmstadt Regional Council. For applications from educational institutions that train sports officials, sports teachers and trainers, the Darmstadt Regional Council is only responsible within its own administrative district.

For the tax authorities, the certificate represents a so-called basic decision, on the basis of which the further requirements for tax exemption are checked by the tax authorities.

Please contact the Darmstadt Regional Council.

• Subjects and subject distribution plan
• Proof of qualifications
• Correction of written work
• Information on classrooms and teaching facilities
  

Forms available: Yes
Written form required: No
Informal application possible: No
Personal appearance necessary: No

• The competent state authority decides whether and for how long the educational institution properly prepares students for a profession or an examination to be taken before a legal entity under public law
• The corresponding certificate binds the tax authorities in this respect as a so-called basic decision
• The tax authorities are then responsible for deciding whether the conditions for tax exemption are otherwise met
• These include, in particular, the requirements of a general education or vocational training institution

The time limit for appeal to the competent administrative court within one month of notification of the decision applies.

You can apply for the certificate for VAT exemption purposes in writing or online.

If you wish to apply for the aforementioned certificate in writing:

• Go to the website of Regierungspräsidium Darmstadt and enter the search term: "Umsatzsteuerbefreiung".
• In the list of results, look for the page called "Gewerberecht Umsatzsteuerbefreiung".
• Once you are on the right page, you will find out more about the topic and a list of contacts.
• In the section you will find the required paper application "Application for a certificate according to § 4 No. 21 a) bb) UStG for business professions" please download this document and fill it out.
• There is also a document called "Information on VAT Exemption - Business Professions" available in the section, please read the document for more information.
• Once you have completed the paper application and provided the required supporting documents, please send them to us by post, fax (or e-mail).
• You will receive feedback within 12 weeks as to whether your application has been approved, canceled or rejected.
• Accordingly, you will receive a certificate for VAT exemption or a notice of rejection.

If you wish to apply for the aforementioned certificate online:

• You submit the completed application and, if necessary, other documents via the newly developed online portal of the Darmstadt Regional Council.

Depending on your authentication selection, you will receive a certificate for VAT exemption purposes or a rejection notice via the federal user account, federal company account, online storage or by post.

The costs are based on § 1 para. 1 Hess. Administrative Costs Act A reference number is issued for the payment of the costs of the exemption, which is used as a reference number and enables the payment to be allocated.: Fee from 90,00 EUR to 800,00 EUR