- 8% VAT Applicability: The majority of services provided by fitness clubs, such as gym access and group fitness classes, qualify for the reduced 8% VAT rate as they are classified under “other services related to recreation – exclusively in the scope of admission,” according to the Ministry of Finance’s interpretation.
- Exceptions and Higher Rates: Certain services, such as personal training and specific training courses that focus on skill development, are subject to a 23% VAT rate. This distinction is based on whether the service is primarily recreational or educational in nature.
- Public and Private Entities: The VAT rules apply uniformly to both public and private fitness clubs, emphasizing the need for accurate categorization of services to avoid potential tax discrepancies, especially for public finance entities where compliance is crucial.
Source Prawo.pl
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