Polish tax courts rule formal education isn’t required for VAT-exempt tutoring, despite tax authority disputes.
Court Rulings on Formal Education
The Supreme Administrative Court established that to qualify for VAT exemption under Article 43, section 1, point 27 of the VAT Act, formal education in the subject is not necessary.
Cassation courts made this clear on April 15, 2025 (case I FSK 2122/21) and October 28, 2025 (case I FSK 1724/22).
Ongoing Disputes with Tax Authorities
The tax authority continues to hold a different opinion, leading to ongoing legal disputes that reach the courts.
