- The text is a binding rate information (WIS) issued by the Director of the National Tax Information regarding the entrance fee for dance classes.
- The service in question is the entrance to dance classes provided by the applicant.
- The applicant provides dance halls equipped for practicing dance and provides dance instructors.
- The purpose of the classes is recreation and improving physical fitness.
- The participants do not receive certificates for dance skills.
- The service is classified as “other recreational services” and is subject to an 8% VAT rate.
- The applicant submitted the application and provided additional information and documents.
- The applicant has the right to use the dance hall and employs instructors on a contract basis.
- The participants enter the dance hall for recreational purposes and are responsible for their own safety.
- The fee covers a single entrance to the classes.
Source: sip.lex.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.