Therefore, when paying for a child's activities, VID recommends keeping supporting expense documents — receipts, invoices, internet banking statements, and other payment documents. Tax refunds are available for clubs and activities offered by educational institutions. It is also possible if the services are provided by another legal or natural person not registered in the Register of Educational Institutions but having a special local government license to conduct such activities. You can check whether the organizer of the club is an educational institution in the Register of Educational Institutions. Information about licenses issued by local governments should be clarified with the relevant local government. The document confirming the payment must indicate that the payment was made for a specific child — their name, surname, and personal code. It is also necessary to specify the type of service received, that is, the name of the club. The annual declaration must be submitted by the family member who is the payer of the personal income tax, along with the supporting documents. The declaration must include a payment document with the payer's details and the child's information — name, surname, and personal code. In 2026, the maximum total amount of justified expenses for one child for all types of education, including interest-based education, as well as medical services, is 600 euros. Starting from March 2027, when submitting the annual declaration for 2026, it will be possible to refund 25.5% of the overpaid income tax from this amount. If, during the year, expenses for the relevant services exceed 600 euros, the exceeding amount will be carried over to the next three years. Throughout 2026, it will also be possible to submit annual declarations for the three previous years, attaching documents about the expenses incurred in the relevant year for education, including children's clubs, treatment, and other justified expenses. More detailed information is available on the VID website in the "Annual Income Declaration" section. Questions can also be directed to the VID consultation phone +371 67120000 or in writing through the "Correspondence with VID" section in the Electronic Declaration System (EDS).