Guidelines on Value Added Tax (VAT) in the Tourism Industry
Service provider:
These guidelines aim to clarify the rules that apply to value added tax (VAT) on tourism and other travel-related services. Such services include, for example, accommodation, the sale of food and beverages, and passenger transport.
6 Bathhouses, bathing facilities, and steam baths
Admission to bathing facilities, bathhouses, steam baths, and spas other than those located in traditional sports facilities is subject to VAT at the 11% rate. Only the admission fee to such facilities falls under the 11% VAT rate.
Other VAT-liable activities carried out in connection with access to a bathing facility, such as various types of beauty treatments, are subject to the 24% VAT rate.
Access to bathing facilities in traditional sports venues, such as swimming pools and fitness centers, is, on the other hand, exempt from VAT.