Dienstleistungen
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Procedure descriptions
Certificate of VAT exemption for services provided by vocational training institutions - commercial professions, health, medical and social professions
If you provide services in general and vocational training institutions in the health, medical and social professions, you can be exempt from VAT. This requires a certificate from the Freiburg Regional Council, which must be submitted to the relevant tax office.
Forms/Online Services
Responsible authority
Regierungspräsidium Freiburg as the competent authority for the entire state:
- Commercial professions: Department 22
- Health, medical and social professions: Department 23
Details
Prerequisite
none
Procedure
You can apply for the certificate online via the service-bw portal:
- You complete the application online and upload all the required documents.
- The application will be checked.
- If anything is unclear, if any documents or information are missing or if there are any queries, the responsible clerk will contact you.
- Once all documents have been checked and approved, you will be issued with a VAT exemption certificate.
- The certificate will be issued in paper form with an official seal and sent to you together with the fee notification.
Deadlines
none
Required documents
All attachments must be submitted informally:
Appendix 1: Material distribution plan for all courses to be certified
Enclosure 2: Qualification certificates of the teachers
Enclosure 3: Cancellation and withdrawal conditions
Enclosure 4: Proof of courses held in the past (only for retroactive applications)
Costs
eUR 50 to EUR 250 per certificate issued.
A possible exemption from fees is based on the State Fees Act. Please contact the Freiburg Regional Council for more information.
Processing time
1 to 4 weeks
Miscellaneous
The certificates are generally valid indefinitely.
The certificates are explicitly valid for the courses/courses named therein, but not for the applicant in general. A new or additional certificate must therefore be applied for, in particular if
- the applicant changes (e.g. change of name from a GbR to a GmbH),
- new courses/courses are added or
- the content or timing of courses/courses that have already been certified changes significantly.
For certificates that relate directly to the school and educational purpose of private schools and other general education or vocational training institutions, please click here to apply.
Legal basis
Umsatzsteuergesetz (UStG):
- § 4 Nr. 21 a) bb) Steuerbefreiungen bei Lieferungen und sonstigen Leistungen
Release note
machine generated, based on the German release by: Regierungspräsidium Freiburg, 04.03.2025