Ruling: WIS SERVICE – conducting recreational activities – 8% VAT rate

Subject of the application : service – conducting recreational activities under the name (…).

Description of the goods: The applicant intends to start a cyclical group service for children and adolescents, under the name (…). As part of the service of conducting recreational activities, the Applicant will provide access to a facility adapted to play basketball (gymnasiums/sports halls), the necessary equipment for playing basketball and will provide the necessary supervision of a guardian throughout the duration of the classes. The service will be intended for school-age youth (those attending primary and secondary schools). The subject of the application are classes taking place twice a week. The purpose of the service provided by the Applicant is to popularize a healthy lifestyle and practicing sports. The classes will be recreational in nature. They will not be focused strictly on sports competition, but on promoting an active lifestyle through recreational sports.

Resolution : Other services related to recreation – admission only.

Goods and services tax rate : 8%

Source: sip.lex.pl

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