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Bookkeeping for freelancers in education: VAT exemption and deductions
Written by Ilias5 min read
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 or workshops, 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 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.
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.
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