The service for which a fee is charged for issuing the “Card (…)” for cinema customers is a benefit subject to value added tax, and the card itself entitles to free entry to a film screening after collecting (…) stickers on the card. The condition for becoming the holder of the “Card (…)” is to purchase the card together with a ticket for any screening at the cinema. The cost of purchasing the card is PLN (…) and is possible only when purchasing a ticket for any screening at the cinema. The fee for issuing the “Card (…)” was calculated only on the basis of the cost of purchasing the printing service. There is no margin added to the selling price. The fee was not set based on market prices or to make a profit from the sale of the card. The price was dependent on the benefits that the seller can achieve. Possession of the card will encourage customers to regularly use the services of the cinema. The used card is returned to the cashier. The card does not entitle to discounts and promotions other than those in force in the current price list of the cinema, it is valid indefinitely and is nameless.
Source: sip.lex.pl
