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Ruling: WIS – admission to an open event – 8%

Subject of the application: service (comprehensive service) – admission to an open event as part of the purchase of a ticket (…)
Description of the service: The applicant in the year 20xx for the first time on behalf of (…) is the organizer of an open event. The shows are to promote (…) and are to be mainly recreational, to a lesser extent educational. Admission to the shows will be paid and ticketed. They will be available for purchase tickets (…) for the so-called (…), i.e. lovers (…) for the price of PLN (…). As part of the ticket (…) the buyer will receive:and)the service of multiple admission to shows on the day before the event, during two days of the event and on the day after the end of the event, for a total of 4 days,b)delivery of a hot meal each day in the form of a lunch box, a total of 4 meals,c)one-time delivery of a set of advertising gadgets: (…). Each element of the set will have a permanent logo of the event. (…).All of the above activities are closely related because they form an objectively one whole that is sold inseparably. The Applicant does not plan to sell hot meals and sets of advertising gadgets separately during the shows. Hot meals and sets of advertising gadgets will be intended only for purchasers of admission tickets for (…). From the point of view of the purchaser of admission tickets for (…), the three activities listed in the application form one logical whole and lead to the achievement of one goal – participation in the shows (…) on special, privileged terms. The (…) consist of:(…).
Decision: Other services related to recreation – only in the scope of admission
Value Added Tax rate : 8 %

Source: sip.lex.pl

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