Ruling: Conditions for VAT exemption of massage services

Questions

1. In the light of the applicable provisions of the Act of 11 March 2004 on tax on goods and services (Journal of Laws of 2022, item 931, as amended), when you personally provide the services described in the application (Japanese massage face (…), massage as part of individual therapy (…), classic massage (e.g. whole body, back and shoulders, head and neck), relaxing massage, massage …, massage …, face massage plate…, vacuum facial massage, facial kinesiotaping, anti-cellulite (vacuum) body massage), having the qualifications of a masseur technician required in this respect, is entitled to apply the VAT exemption referred to in art . 43 sec. 1 point 19 lit. c of the Goods and Services Tax Act?

2. In the light of the applicable provisions of the Act of 11 March 2004 on tax on goods and services (Journal of Laws of 2022, item 931, as amended), are the services described in the application (Japanese facial massage ( …), massage as part of individual therapy (…), classic massage (e.g. whole body, back and shoulders, head and neck), relaxing massage, massage …, massage …, shallow face massage. .., vacuum facial massage, facial kinesiotaping, anti-cellulite (vacuum) body massage), purchased by you on your own behalf but for the benefit of a third party (Clients) from a person practicing the profession of a certified masseur technician are exempt from VAT pursuant to art. 43 sec. 1 point 19a) of the Goods and Services Tax Act?

3. In the light of the applicable provisions of the Act of 11 March 2004 on tax on goods and services (Journal of Laws of 2022, item 931, as amended), are the services described in the application (Japanese facial massage ( …), massage as part of individual therapy (…), classic massage (e.g. whole body, back and shoulders, head and neck), relaxing massage, massage …, massage …, shallow face massage. .., vacuum facial massage, facial kinesiotaping, anti-cellulite (vacuum) body massage) purchased by you on your own behalf but for the benefit of a third party (clients) from a person who is an occupational therapist and cosmetologist at the same time are exempt from VAT pursuant to art. 43 sec. 1 point 19a) of the Goods and Services Tax Act?

4. In the light of the applicable provisions of the Act of 11 March 2004 on tax on goods and services (Journal of Laws of 2022, item 931, as amended), are the services described in the application (Japanese facial massage ( …), massage as part of individual therapy (…), classic massage (e.g. whole body, back and shoulders, head and neck), relaxing massage, massage …, massage …, shallow face massage. .., vacuum facial massage, facial kinesiotaping, anti-cellulite (vacuum) body massage) purchased by you on your own behalf but for the benefit of a third party (clients) from a person who is an occupational therapist and at the same time a dental assistant are exempt from VAT pursuant to art. 43 sec. 1 point 19a) of the Goods and Services Tax Act?

Source: lex.pl

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