Pedicure and VAT: taxed or exempt?
In principle, 21% VAT is due on pedicure services. There is a medical exemption for certain treatments by medical pedicures. In that case, the treatment is exempt from VAT. We explain the scope of the medical exemption on the basis of laws and regulations, case law and statements by the Tax and Customs Administration.
Medical pedicure A qualifying medical pedicure has a recognized and valid MBO diploma level 4 Medical Pedicure, established by the Ministry of Education, Culture and Science.
Source: www.btwinstituut.nl
