What does the change in the VAT rate on food and cosmetic services mean in practice?

As of 1 April 2024, the VAT rates of the following categories of benefits will change:

• food products listed in items 1-18 of Appendix 10 to the VAT Act – the VAT rate has been increased from 0% to 5%;
• certain cosmetic services, e.g. classified according to PKWiU 96.02.13.0 – beauty services, manicure and pedicure, which include, m.in beauty and beauty services, including beauty and face services, including cosmetic services – the VAT rate has been reduced from 23% to 8%.

Source MDDP

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