Dance Courses and Group Sports Activities Subject to Higher VAT

• The tax authority has changed its interpretation regarding VAT on dance courses and other group sports activities
• Previously, entry to sports or recreation facilities was taxed differently from dance lessons or group gymnastic sessions
• Now, dance lessons and group gymnastic sessions are subject to a 23 percent VAT
• The tax authority disagrees with taxpayers who claim these should be taxed at the 8 percent rate applicable to entry services
• This shift to a higher tax rate was confirmed by a change in binding tax information on November 28, which was originally issued in 2021
• A similar interpretation regarding dance was made on November 10, 2022, but it was an exception

Source: podatki.gazetaprawna.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.

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