Ruling about providing pool tables – 8% VAT rate

Subject of the application : service – providing pool tables

Service Description :

The applicant is a local government cultural institution and conducts its activity in a cultural facility that is not a sports facility. The service in question consists in making billiard tables available to individual customers within the time for which the fee was paid. A pool table is located in the building’s public lobby. Fees are paid in accordance with the price list (an hourly rate applies). Billiard balls and cues are included in the price. After paying the fee at the cash desk, collecting the balls and cues, the client goes to the billiards stand and uses it unattended. Participants play their games without the participation of the referee, they referee themselves. Participants can play alone or in company. Fees can be paid in cash or by card. It is possible to book a pool table directly in the building or by phone. The applicant does not have professional billiard equipment for professional games. The billiards service is an excellent form of relaxation, fun, an active way to spend free time, an escape from the daily routine, an interesting alternative to other activities. Persons purchasing the billiards service participate in the game only as part of recreation. The applicant does not run a billiards section, does not organize trainings, shows or tournaments. Persons purchasing the billiards service participate in the game only as part of recreation. The applicant does not run a billiards section, does not organize trainings, shows or tournaments. Persons purchasing the billiards service participate in the game only as part of recreation. The applicant does not run a billiards section, does not organize trainings, shows or tournaments.

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

Value Added Tax rate : 8 %

Source: lex.pl

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