Ruling: WIS SERVICE – entry to an additional attraction in the park – 8% VAT

Subject of the application : service – admission to an additional attraction (…) in the park

Description of the service : The applicant is the owner of (…). Admission tickets to the park are sold at the main ticket office. There is an additional amusement park attraction in the park (…). Admission to the attraction (…) is possible only after purchasing an admission ticket to the park at the main ticket office and purchasing another ticket at a dedicated ticket office in the park.

Resolution: Services related to entertainment and recreation – only in the scope of admission to amusement parks, amusement parks, discos, dance halls

Goods and services tax rate : 8%



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