Ruling: Exemption from VAT for conducting dance sports classes

• The foundation is a non-governmental organization that carries out public benefit activities in the field of sports and physical culture.
• The foundation provides sports classes for women and children, focusing on a specific sport and offering additional activities such as stretching, pilates, cheerleading, and rhythmic dance for children.
• The sport promoted by the foundation is a relatively new discipline that has been officially recognized as a sport.
• The goal of the foundation is to promote movement, sports, and training among women and girls.
• The foundation organizes sports competitions at both national and international levels.
• The foundation aims to improve overall fitness and agility through its sports activities.
• The foundation’s activities are carried out within the territory of Poland, but it may also operate outside the country if necessary.
• The foundation is not registered as an active taxpayer for VAT, but it is registered in the National Court Register as a business entity.

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.

---

---