Bookkeeping for freelancers in education: VAT exemption and deductions
Written by Ilias Aarrass5 min read · Published on · Last reviewed on 
In short
Teaching at state-funded schools, recognised vocational education and tutoring linked to regular education are VAT-exempt; business training without recognition falls under 21%.
- You may not deduct input VAT on exempt turnover; combining taxed and exempt work means splitting proportionally and recording your allocation key.
- The CRKBO has two registers: in the Institutions Register all your vocational teaching is exempt, in the Teachers Register only teaching you provide to educational institutions.
- The 1,225-hour criterion also counts preparation, marking, travel and administration, not just your contact hours.
- Teaching structurally at one school, on their timetable and with their method, raises the risk of false self-employment.
As a freelancer in education, whether you're a substitute teacher, trainer, tutor or coach, you have bookkeeping in which the VAT exemption for education is central. But that exemption doesn't apply to everything. In addition, you have deductions such as teaching materials, a workspace and further training. This article explains what to watch for.
The VAT exemption for education
Legally regulated education is exempt from VAT. Think of teaching at recognised institutions or vocational training that meets certain conditions. Tutoring and exam preparation that connect to regular education can also be exempt. In those cases you don't charge VAT and don't reclaim the VAT on your costs.
If you give training or courses that don't fall under the exemption, for example general business training, workshops or driving lessons, you often do charge 21 percent VAT. It depends on the type of education and to whom you give it. So map out carefully which part of your work is exempt.
Deductions for teachers
As a teacher or trainer you incur costs for teaching materials, books, software and sometimes equipment such as a laptop or projector. These costs are deductible. If you teach from home, you can deduct part of your housing costs under conditions via a home workspace, although the rules for that are strict.
Further training to keep up your profession is also deductible. If you follow a course or training to keep your knowledge up to date, those costs are business-related. Keep the invoices and note why the training relates to your work.
Hours criterion and entrepreneurship
Like other freelancers, you're entitled to the self-employed deduction if you meet the hours criterion of 1,225 hours per year. For teachers, not only the teaching hours count, but also preparation, marking, travel time and administration. Keep track of your hours, because with part-time teaching this criterion can be just met or just missed.
If you work a lot for one and the same school or client, watch your entrepreneur status for income tax. The tax authorities assess whether you're genuinely independent. Multiple clients and your own teaching materials strengthen your position as an entrepreneur.
Exempt or taxed: it shapes your entire administration
The core question for anyone self-employed in education is whether your work falls under the education exemption. That decides not only whether you charge VAT, but also whether you may deduct input VAT.
| Type of work | VAT |
|---|---|
| Teaching at a state-funded school | Exempt |
| Legally recognised vocational education, or registered in the CRKBO register | Exempt |
| Tutoring and exam training for pupils in regular education | Exempt |
| Business training and courses, without recognition | 21% |
| Coaching and workshops outside statutory education | 21% |
Working through schools: watch your independence
Standing in front of one school's classes structurally, on their timetable and their method, resembles employment. Since enforcement on false self-employment resumed, schools themselves look at this more critically too. Several clients, your own materials and substitutability strengthen your position. See false self-employment and the DBA Act.
Frequently asked questions
Must I charge VAT as a freelance teacher?
Not if your work falls under the education exemption: teaching at funded schools, recognised vocational education or tutoring regular pupils. Business training without recognition is taxed at 21 per cent.
What is the CRKBO and do I need it?
The Central Register of Short Vocational Education (CRKBO). It has two parts: listed in the Institutions Register, all your vocational teaching is exempt; listed in the Teachers Register, the exemption covers only teaching you provide to educational institutions. Registration is not needed for tutoring school pupils; that is already exempt.
May I deduct input VAT with exempt teaching?
No. Exempt turnover removes your right to deduct. Combining exempt and taxed work means deducting only the share belonging to the taxed turnover.
Are my teaching materials and laptop deductible?
As income tax costs yes, in proportion to business use. The VAT on them is deductible only insofar as you generate taxed turnover.
Do my preparation hours count towards the hours criterion?
Yes. Preparation, marking, travel and your administration all count towards the 1,225 hours, not just contact hours. Record them in your time log.
I teach through an agency. Does that change anything?
Usually not for the VAT exemption; that attaches to the nature of the teaching. Your independence matters more: effectively working as a substitute under the school's authority raises the false self-employment risk.
Sources
- Which education is exempt from VATBelastingdienst · belastingdienst.nl
- Vocational training and the CRKBO registerBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
