Promotion of incurred value-added tax and ecologically produced products within the framework of the EU School Program (FRL Value-Added Tax Promotion and Eco – RL VAT Eco School Program/2021)

In the Free State of Saxony, companies that supply fresh fruit, vegetables, and milk to nurseries, kindergartens, and primary or special schools for grades 1 to 4 within the framework of the EU School Scheme are eligible for comprehensive funding. The actual VAT amounts incurred are fully reimbursed. Additionally, a subsidy is granted for organically produced products, corresponding to the difference between the net portion prices for organic and conventional products. Eligible for funding are small and medium-sized enterprises participating as suppliers in the EU School Scheme or approved by the Saxon State Office for Environment, Agriculture and Geology (LfULG). A successful application requires entrepreneurial activity according to the VAT Act, proof of VAT liability, a written agreement with the supplying institution, and for organic deliveries, the submission of an organic certificate in accordance with the Article 29 certificate. Deliveries must not have commenced prior to the application, and the products must comply with the relevant marketing standards and food law requirements.

The funding aims to promote healthy nutrition for children while supporting ecological land management. The subsidy is granted as a pure grant and amounts to 100% of the eligible reimbursable amounts. Applications can be submitted at any time, with copies of the VAT assessments, the organic certificate, and the agreement with the supplying institutions to be attached to the application. The LfULG is responsible for approval and accounting and, in addition to professional advice, also monitors compliance with all funding requirements. The continuous financial relief through reimbursement and the organic subsidy helps to establish regional and environmentally friendly offerings in everyday school life and sustainably strengthen the EU School Scheme.