The following taxpayers can benefit from adjustments to the calculation of the lump sum to adjust their turnover to the corona crisis.
Men’s hairdressers, women’s hairdressers, men’s and women’s hairdressers (F05)
The number of types of services to be taken into account in the 2021 calculation sheet (Box II) that serves as the basis for the VAT return for the 3rd quarter of 2021:
Men: 855 instead of 1,140
Women: 400 instead of 534