The teaching assistance service appears as part of the inclusive education of children with disabilities within the social model. There is a small number of current research carried out in this area, which is why the aim of this research is to gain insight into the context of providing teaching assistance services from a perspective directly and indirectly involved in the service. Qualitative research has been carried out on the role of teaching assistants and the difficulties encountered in the provision of services. The research was conducted by a semi-structured interview method. Three perspectives - perspectives of teaching assistants, parents of children with developmental difficulties using the teaching assistance service and representatives of associations involved in this service were examined. The research has shown that there is a disparity in defining the role of teaching assistants, and the emphasis is on the role of assistants in supporting socialization and social inclusion of children, meal support, hygiene support, and in carrying out school activities and tasks. The difficulties encountered are of a broad spectrum, and are mainly related to the difficulties associated with co-operation with teacher / parent, education of teaching assistants, the structure of the teaching assistance service and the support system for teaching assistants as well as the parents of children with developmental difficulties.