VAT Calculation for Beauty and Aesthetic Procedures

• This document is about VAT calculation for beauty and aesthetic procedures.
• The document is from the Financial Administration of the Republic of Slovenia.
• The document states that companies performing beauty and aesthetic procedures should verify if they are correctly calculating VAT on these services.
• The Financial Administration has observed that companies are not calculating VAT on these procedures, believing they are exempt from VAT.
• The Financial Administration encourages taxpayers to voluntarily fulfill their tax obligations correctly and on time.
• Aesthetic operations that are not related to health maintenance but are performed due to aging or subjective reasons are not exempt from VAT.
• Taxpayers can include corrections of errors from previous tax periods in the current VAT calculation until the delivery of the assessment decision in the tax audit process.
• More information about correcting errors from previous periods in the current VAT calculation can be found on the Financial Administration website.
• A detailed explanation regarding the VAT treatment of health services has been published.

Source: gov.si

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.

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