- FURS is urging companies that perform beauty and aesthetic procedures to check if they are correctly charging VAT on these services.
- The Financial Administration, during inspections in the healthcare sector, has found that taxpayers do not charge VAT on beauty and aesthetic procedures, as they believe that this is a service exempt from VAT.
- The Financial Administration is directing some of its activities towards preventive action in order to encourage taxpayers to voluntarily, correctly and timely fulfill their tax obligations and thus reduce the administrative burden on taxpayers.
- Aesthetic operations that are not the result of treatment in the sense of maintaining the health of an individual, but are the result of aging and are performed due to the subjective understanding of the person on whom such an operation is performed, are not exempt from VAT.
- According to Article 88b of the Value Added Tax Act (ZDDV-1), a taxpayer may, at the latest, upon receipt of the assessment decision in the tax authority’s inspection procedure for the calculation of tax, or at the beginning of the tax inspection or misdemeanor proceedings or criminal proceedings, include corrections of errors from previous tax periods in the current VAT calculation.
- More information on correcting errors from previous periods in the current VAT calculation can be found on the Financial Administration website.
- A more detailed explanation of the VAT treatment of healthcare services has also been published.
Source: racunovodja.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
