Fiscal subject related
The Ministry of Finance emphasizes that services that, in the light of the provisions of the VAT Act, are considered health care services aimed at preventing, maintaining, saving, restoring, and improving health and are performed by medical entities or indicated medical professions are subject to tax exemption under Art. 43, Section 1, Points 18 and 19 of the VAT Act.
The project assumes that the rate of 8 percent VAT will apply to services classified in PKWiU groupings:
- 02.13.0 Beauty services, manicures, and pedicures
- 96.02.14.0 Beauty, manicure, and pedicure services provided at home
- 96/02/19.0 Other beauty services
In this way, both hairdressing services and beauty services, classified in the PKWiU 96.02.1 group, will be treated the same in terms of VAT taxation, explains the Ministry of Finance.
The regulation is expected to enter into force on April 1, 2024.
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