- Head spa treatments do not qualify as services performed by a hairdresser under Dutch VAT law (Table I, item b.7, Wet OB 1968).
- The general VAT rate applies to head spa treatments.
- The Kennisgroep omzetbelasting (VAT knowledge group) confirmed this position.
- Head spa treatments focus on scalp health, overall well-being, and relaxation, including assessment, washing, scrubbing, and massaging of the scalp.
- These services are not considered standard hairdressing services for VAT purposes.
Source: taxlive.nl
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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