Ruling: Exemption from VAT for the organization of camps and summer camps

The applicant (…) is an association not conducting business activity, registered in the Register of Associations, other social and professional organizations, foundations and independent public health care facilities under the number KRS (…). The association does not conduct business activity. PKD 9499Z activity of other member organizations not classified elsewhere is the only subject of the activity.

The aim of the Association is to develop and promote initiatives, attitudes and activities that promote and popularize the ideas of scouting, as well as organizational and material support for natural and legal persons and organizational units that undertake such activities. The Association is not a registered active VAT payer. The association is a legal person.

Is the position of the Applicant correct, according to which the services provided by him, presented in the description of the facts (summer camps) will be able to benefit from the exemption from tax on goods and services pursuant to Art. 43 sec. 1 point 24 lit. a of the Act of 11 March 2004 on tax on goods and services (consolidated text: Journal of Laws of 2022, item 931, as amended)?

Source: lex.pl

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