Theteaching of driving the automobile in a driving school is not the same as the school and university, which are exempt from VAT.
This was established by a recent judgment of the EU Court of justice (march 14, 2019 in the case C-449/17), which sets out to take the driver’s license, to be paid the VAT on the lessons.
The Revenue Agency has, therefore, revoked the exemption of VAT for the driving schools for part of the theoretical and practical lessons. From the 3rd of September, therefore, take the licence will cost 22% more (then 150-200 euro) because it will be applicable the current VAT rate.
Not only that: the driving schools will have to recover the VAT not paid until 2015. They can do so by asking to pay the amount due to the customers who took the driving permit in the past five years.