Inštruktor
Inštruktor predloga računa 2026 — Brezplačen, EU VAT-ready
Many tutoring services are VAT-exempt across the EU when delivered by an individual teacher to a learner — but the rules vary by country and by the type of subject taught. The template will automatically apply the issuer-country rate, but consult your tax advisor on local exemptions; you can override the line VAT rate to 0 % when applicable and add a note explaining the legal basis.
Smart VAT engine
Cross-border B2C supply within the EU. As you are not registered for OSS, your home-country VAT (20% in AT) applies. Once your annual EU-wide distance sales exceed €10 000, OSS registration becomes mandatory.
- ⚠ If your annual cross-border B2C sales in the EU exceed €10 000, you must register for OSS and switch to destination-country VAT.
- ⚠ The customer is marked as a business but has no VAT number. Treated as B2C unless a valid VAT number is provided.
Your business
These details are saved locally so you only enter them once.
Customer
Customer country and VAT status drive the smart VAT logic below.
Invoice details
Number, dates, language and currency.
Line items
Add as many lines as you need. Discounts and per-line VAT rates are supported.
Prilagoditve
Neobvezni popust za celoten račun, dostava in že plačani znesek.
Notes & terms
Template & colour
Pick the look that matches your brand. The accent colour is used in headers and totals.
Pogosto postavljena vprašanja
Kratki odgovori na najpogostejša vprašanja pred uporabo te strani kot referenco.
- Are tutoring services VAT-exempt?
- In many EU countries, private tutoring delivered by an individual teacher in school subjects is VAT-exempt under Article 132(1)(j) of the VAT Directive. Implementation varies — Germany requires the teacher to provide tuition personally, France distinguishes by subject. Check your national rule, and use the line-VAT override on this template to apply 0 % when justified.
Več predlog računov po panogah
Samostojni delavec
Free invoice template for freelancers — bill clients across Europe with the right VAT in seconds.
Svetovalec
Free consultant invoice template — bill hourly engagements, fixed projects and retainers across the EU.
Izvajalec
Free contractor invoice template — for project-based deliveries, milestones and progress payments.
Fotograf
Free photographer invoice template — wedding shoots, commercial sessions, image licensing and travel costs.