Preparation of the tax authority for schools in basic education schools (pre-primary schools / nurseries), which clarified that if the institution and its curricula are recognized by competent or local actors, their services (such as printed or electronic reading materials) and their supplies directly related to these Curriculum subject to zero

She pointed out that among the exempt supplies in the basic education sector are the services of transporting students from their homes to the educational institution and vice versa, while some other supplies of the sector are subject to the basic rate (5%), including supplies provided to people not affiliated with the educational institution, uniforms, electronic devices, foods, drinks, and trips Not related to the curriculum, and the goods and services provided by «Business» are not educational institutions.

According to the statement, basic education institutions are required to register if they make supplies subject to the zero rate or the basic rate, provided that the value of their supplies exceeds 375 thousand dirhams during the previous 12 months, or it is expected to exceed them during the next (30) days, and they must issue Tax bills.

The registered establishment may also recover the input tax except for those incurred for exempted supplies, such as some recreational services, and purchase, lease, or make a finance lease for vehicles available for personal use.