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Ruling: WIS SERVICE – use of the device – 8% VAT rate

Subject of the application : service – use of the device (…)

Description of the service : The subject of the application is the service of using the device (…). In order to be able to use the devices, the customer must pay an appropriate fee (this is not the entrance fee to the park).

Settlement: Services related to entertainment and recreation – only in the scope of admission to amusement parks, amusement parks, discos, dance halls

Value Added Tax rate 8 %

Source: lex.pl

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