You are a natural person running a sole proprietorship. In CEIDG, as your predominant economic activity, the PKD code 85.51.Z is indicated – Extracurricular forms of sports education and sports and recreation activities.
As part of your business activity, you conduct private teaching classes in the Korean art of self-defense – Taekwondo. According to the assumptions of its creator, Taekwondo is about subjecting the body to mind control and self-improvement through regular training.
Can the services you provide be exempt from VAT pursuant to Art. 43 sec. 1 point 27 of the VAT Act?
Source: lex.pl
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