Invoicing for tutors — online courses, retainer, coaching
Tutors, coaches, online-learning platforms and trainers occupy a specific dual position in the Slovak VAT regime. Educational services can be exempt without the right to deduct under § 39(1)(j) of the Slovak VAT Act — but only for specific types of education and providers. Commercial courses by private tutors are usually taxable at 23 % VAT. Add a typical workflow on top: monthly retainers for regular students, one-off courses / workshops, e-learning subscriptions. This guide shows when your teaching is exempt and when it is taxable.
What you wrestle with daily.
Four concrete problems almost everyone in this industry hits. You'll find a fix for each below — or the full set in the 1FAKTURA cloud product.
01
Exempt vs taxable education
§ 39(1)(j) exempts education provided by an accredited entity (universities, accredited language schools). A private tutor / coach usually has no accreditation → taxable at 23 % VAT. A mixed practice requires separate records.
02
Monthly retainers for regular students
An English tutor has 15 regular students at an €80 monthly retainer. Issuing 15 invoices manually at month-end is 1 hour of work + the risk of typos. Recurring invoices solve this.
03
Online courses and subscriptions
Selling an online course via Teachable / Stripe to 200 students at €100 each. Every student receives an invoice = 200 invoices per hour. Impossible without automation.
04
Cross-border sale of online courses
An online course for students in the Czech Republic, Austria, Germany, the US. For B2C above €10,000 yearly turnover the OSS regime applies. For B2B (company pays the course for employees) § 15 reverse charge applies.
Which VAT regime applies.
Reference: § 39(1)(j) + § 27 of Slovak VAT Act 222/2004 Coll.
Full statute: slov-lex.sk.
Tutors operate in a dual regime. First: exemption under § 39(1)(j) of the Slovak VAT Act — education provided by public-benefit entities (schools, accredited educational institutions, professional chambers). A private tutor usually does not fall into this category. Second (most common for freelance tutors): the standard 23 % VAT rate as a regular service. Practical example: an English tutor issues invoices at 23 % VAT if a VAT payer, or without VAT columns if not. Online courses distributed via platforms (Teachable, Skillshare) have a specific VAT regime — the platform becomes the „deemed supplier“ and issues invoices to the end customer itself (for B2C sales). The tutor then invoices the platform a flat commission / royalty. For cross-border sales to end consumers in the EU, the OSS regime applies from the €10,000 annual turnover threshold. For B2B company-pays-course-for-employees, § 15 reverse charge applies when the company is in the EU.
Monthly invoice for a regular student — retainer + additional hours
Standard 23 % VAT (private tutor) — retainer and additional lessons in separate lines.
| Item | Qty | Price | VAT | Total |
|---|---|---|---|---|
| Conversational English — May 2026 retainer (4 × 60 min) | 1 month | €80.00 | 23 % | €98.40 |
| Extra grammar — 2 individual lessons | 1 lesson | €25.00 | 23 % | €30.75 |
| Materials and homework preparation | 1 month | €12.00 | 23 % | €14.76 |
| Net subtotal | €117.00 | |||
| VAT total | €26.91 | |||
| Amount due | €143.91 | |||
This is an indicative example. The actual line items and totals depend on the specific engagement and supply type.
Built for your industry.
For an instant start, try the free generator — no signup, no waiting for confirmation emails.
Open the generator →1FAKTURA for tutors works in four areas. First: recurring monthly invoices — issue a template once for 15 regular students, the rest are generated automatically on the 1st of the month. Second: bulk export for an online course — 200 invoices in one click via CSV import (export from Teachable / Stripe). Third: a „foreign invoice“ template for cross-border B2B with a § 15 clause — when you bill an EU company for training its staff. Fourth: separate records of exempt and taxable supplies — if part of your work is exempt under § 39 (e.g. as a tutor for an accredited institution), the generator splits them. UBL 2.1 XML for 2027 — B2B between VAT payers will be mandatory.
Which 1FAKTURA plan to pick.
A solo tutor with 1–5 regular students fits Plan Start (€0 forever). A tutor with 10–30 regular students and recurring retainers should consider Plan Lite — adding recurring invoices and Pohoda / Money S3 exports. Online course platforms with 100+ subscriptions per month will fit Plan Pro with REST API integration to Teachable / Thinkific / Skillshare.
Frequently asked
about invoicing in this industry.
Something missing? Email us — we answer within 4 hours on a business day.
info@1faktura.skI am a language tutor — exempt or taxable?+
Online course for 200 students in the EU — how does VAT work?+
A company pays the course for its employees — B2B?+
A life coach — exempt or taxable?+
I run an online course via Teachable — who invoices the students?+
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