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Poland cuts VAT from 23% to 8% on cosmetic services

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, ex, 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.


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