Subject of the application : service – individual personal training conducted in a fitness club by a trainer employed by the Applicant
Description of the service : The applicant runs a network of fitness clubs, which he uses under a lease agreement. However, the service in question is provided at the premises of which the Applicant is the owner. These premises are not a sports facility. The service of access to the fitness club for training with a personal trainer includes:1)individual care of a personal trainer during training;2)development of a training plan (a set of exercises for each training unit);3)monitoring of training effects (table of training results, measurement card, measurement of tissue components);4)preparation of food recommendations (sample diet) during the term of the contract for the provision of the Personal Training service).A personal trainer, through individual care, provides the client with the correct way to perform a given exercise and provides his comments. In addition, the trainer, by keeping a table of training results and preparing food recommendations (exemplary diet), aims to enable the client to exercise more effectively (e.g. muscle development, weight loss, greater endurance and resistance to fatigue). According to the assumptions of fitness exercises, in order to obtain the best results for the client, classes should be systematic. The trainer is assigned to a specific person (client) and these are completely individual classes. Depending on the purchased variant of the Personal Training service – the payment may include (…) to (…) personal training. The purpose of classes with a Personal Trainer is not to obtain certificates or diplomas, but enabling the Customer to use the possibility of performing exercises on the basis of a fitness pass more effectively and tailored to the Customer’s expectations. The Applicant employs a Personal Trainer on the basis of a civil law contract such as a contract for specific work, a contract of mandate or a cooperation contract. The possibility of using the Personal Trainer service is only available to the Client who has a fitness pass, on the basis of which he is also entitled to use other rooms/equipment located in the facility/fitness club.
Decision: PKWIU 2015 – 93.13
Value Added Tax rate : 23 %
Source: sip.lex.pl
