In the latest interpretation, the National Tax Information stated that services related to swimming lessons do not qualify for exemption from VAT under Article 43(1)(26)(a) of the VAT Act.
Swimming lessons and VAT exemption
On July 3, 2023, an application was received from the applicant, which concerned the exemption from VAT for services related to the organization of swimming classes.
KIS: Learning to swim is not a general education
However, the National Tax Information had a different opinion.
Source: omowienia.gazetaprawna.pl
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