School and university education activities provided by the following establishments are exempt from VAT:
- Public establishments of 1st degree (primary), 2nd degree (secondary) or higher, as well as comparable establishments of the private sector.
- Public sector institutions providing university education. as well as the private establishments referred to in Articles L 613-7, L 714-2 and L 718-16 of the Education Code.
- Public or private technical schools which provide technical or vocational education at the second level or higher (apprenticeship training centers, in particular).
- Providing agricultural education and vocational training organized by the law of 2 August 1960.
Public or private organizations governed by Articles L 444-1 to L 444-11 of the Education Code and subsequent texts which provide distance education for primary, secondary, technical or higher education.
VAT on teaching activities remunerated directly by students
The courses or lessons pertaining to school, university, professional, artistic or sports education and given by natural persons who receive their remuneration directly from their students are exempt from VAT provided that the teacher exercises his activity without the help of ‘no employee, directly or indirectly.
If the teacher uses employees, the lessons are subject to VAT.
This exemption applies in particular to courses and lessons relating to:
- School education such as mathematics, French, geography, history, etc.
This is aimed at primary, secondary and higher education provided in public and private establishments.
- University education,
- Vocational education,
- Artistic lessons such as singing, dancing, guitar, piano,
Sports lessons such as tennis, judo, swimming. Certain disciplines not recognized by the ministry in charge of sports are however excluded from the exemption, such as yoga for example. The use of the Tax calculator comes quite useful in this case.
VAT on driving education activities
Institutions of education of driving (driving schools) and the boat pilot or aircraft are subject to VAT.
VAT on teaching activities in sports disciplines
Educational establishments in sports (tennis, judo, sailing, etc.), apart from the cases of exemption presented above, are subject to VAT.
VAT on yoga and bridge teaching activities
Certain disciplines are excluded from the VAT exemption. this is the case of yoga which is not recognized as a sports discipline by the ministry in charge of sports. The principle is the same for all other unrecognized disciplines.
Paid bridge teaching activities are subject to VAT, regardless of whether the remuneration is paid by the students directly or by the club. VAT is also applicable when the exercise of the activity gives rise to the reimbursement of expenses.
VAT on teaching activities in language schools and laboratories
The activities of teaching provided in language schools and language laboratories are subject to VAT.
VAT on dance and music teaching activities
Natural or legal persons who operate a real dance education establishment or who provide music lessons, with the help of one or more employees, are liable to VAT.
VAT on riding teaching activities
The riding lessons given by equestrian centers run under normal profitability conditions and equestrian associations operating in lucrative conditions are taxed for VAT at the standard rate.