Ruling: WIS – tattooing – PKWiU 2015 96/09 – 23%

Subject of the application : service – making a tattoo, the author of the design and contractor being an employee of the Applicant

Description of the service: The applicant runs a business providing tattoo services. The service involves the design and execution of a tattoo by the Applicant’s employee. The Applicant’s employees create their own tattoo designs and they have an original, creative character. (…) Before performing the tattoo service, the client consents to having a tattoo performed on his body. Employees are employed under an employment contract.

Resolution : PKWiU 2015 – September 96

Goods and services tax rate : 23%

Source: sip.lex.pl

---

---