After many years of disputes, the problem of VAT on admission services related to recreation was solved, which we described in the article “At the gym with a preferential VAT rate”. All by general interpretation, which the Minister of Finance issued on 2 December 2014 The signature. PT1/033/32/354/LJU/14, under which services, including gym access, sauna, etc., may benefit from VAT at a preferential rate of 8%.
(..) in principle, the difference in the price of admission tickets, e.g. depending on the type of leisure services, the use of which the ticket entitles (e.g. the recreational centre, where there are various "zones": swimming pool – one zone, recreational pools including slides, ‘artificial river’ etc. — second zone, gym and group exercise rooms – third (zone) shall not affect the rate of tax applicable to their sale.
As the Minister of Finance explained, under the concept of “introduction” within the meaning of item 182-186 Annex 3 the VAT Act should be understood to include the possibility of entering somewhere, the right to participate in something without meaning the form of a ticket, i.e. whether it is a one-time ticket or a ticket authorising several entrances. Introduction cannot be associated only with the possibility of entering, for example, a specific place.
According to this interpretation, there is a certain benefit, e.g. the purchase of a ticket to the theatre is connected with the possibility to watch the performance, to a sports event – the possibility to watch the competitions played on a given site, "in the gym" – the possibility to exercise force exercises using instruments located on its territory, or in the case of a national park – the possibility to watch natural objects located on its territory.
In addition, in the general interpretation, we can read that: "(..) in principle, the price of admission tickets varies, for example, depending on the type of leisure services to which the ticket entitles e.g. a recreational centre where there are various "zones": swimming pool – one zone, recreational pools including slides, ‘artificial river’ etc. — second zone, gym and group exercise rooms – third zone) shall not affect the rate of the tax applicable to their sale.’
The Minister of Finance therefore shared the position of the Chief Administrative Court of 30 January 2014 reference no. I FSK 311/13, on the taxation of gym entry services and other recreational facilities.
However, it is worth noting that the supply of goods and services which do not fall within the concept of admission are taxed on general principles. The above concerns, among others, the use of personnel trainer services conducted at the gym, which are covered by the rate 23%, confirmed the Director of the Tax Chamber in Katowice in his interpretation of 12 December 2014 The signature. IBPP2/443-907/14/RSz.