Today, they can operate under the specialty “Hairdressing and Beauty Salon Services,” as defined in the Classification of Economic Activities, and also carry out the activity “Hairdressing and Cosmetic Services” under a business license.
The document is available on the tax authority’s official website. It includes information on the types of economic activities in this field. It is emphasized, however, that this does not include the provision of medical services.
The regulations also specify the procedures for conducting business in the beauty services sector as an employee, through a partnership, or as a self-employed individual.
The regulations also outline the legal structures for organizing such activities, which vary depending on the amount of income earned, as well as the specific characteristics of each structure.
The tax regimes applicable in this sector are explained separately, depending on the organizational form, as well as the procedure for calculating and paying tax obligations. The document also explains the risks and consequences of non-compliance with the established requirements.
To ensure proper compliance, the guide includes contact information for the tax authority. This information will help professionals in this field obtain advice during the initial planning or implementation of such activities.
