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Public Poland Author: Kristina Dosen
The latest changes in VAT rates in Poland state that the rate for the beauty industry will be 8%. That means the lower VAT rate will be for some beauty services. VAT will be covered by, among others: beauty and facial care and beautification services that do not require specialist medical knowledge; manicures and pedicures; and eyebrow and eyelash styling, assuming the draft regulation published by the Ministry of Finance. However, the reduced rate will not apply to tattoo, piercing, solarium, massage, or plastic surgery services.
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Content accuracy validation date: 07.03.2024
Content accuracy validation time: 08:46h

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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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