- The Supreme Administrative Court (NSA) ruled that chess instruction is not exempt from VAT.
- Chess instructors are not considered teachers because they lack formal, specialized education from the official education system.
- The court acknowledged the value of chess for developing logical thinking but stated this is not enough for VAT exemption.
- Chess instruction is not recognized as a standalone educational field or part of the official curriculum.
- Teachers do not need specialized education, but chess instruction still does not qualify for VAT exemption.
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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