April 2024: Facials, manicures, make-up and body care services switch to 8% reduced rate
Poland’s Ministry of Finance is reassigning cosmetic services from the 23% standard rate to the 8% reduced rate from 1 April 2024.
Taxable services (PKWiU numbers 96.02.13.0, ex 96.02.14.0, 96. 02.19.0.) to change are listed below. They are generally categorised as non-invasive, not requiring specialist medical training and are labour intensive:
- facial care and beauty;
- manicure and pedicure;
- eyebrow and eyelash styling;
- ear piercing;
- services related to advice on beauty care and make-up;
- services in the field of personal hygiene;
- body care;
- depilation; and
- services in the field of exposure to ultraviolet and infrared rays.
General health and dental services remain exempt from Polish VAT.
