Ruling: WIS SERVICE – recreational “Zumba” classes for adults – 8% VAT rate

Subject of the application: service – recreational activities “Zumba” for adults.

Service Description :

“Zumba” classes conducted by an instructor employed on a contract basis by the Applicant. Classes are aimed at adults of various levels of advancement in the age range from (…) to (…) years. Participants do not receive any certificates, certificates or diplomas. People using the classes participate in them as part of recreation. The fee charged to participants includes a monthly pass and one-time entries. The service is provided (…) rented by the Applicant in (…).

Decision : Other services related to recreation – only in terms of admission

Value Added Tax rate : 8 %

Source: lex.pl

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