The sales are the number of treatments 35 + 10 + 5 + 5 + 3 + 2 = 60. Turnover the treatments multiplied by the price per treatment in this example is € 2.279, -.
To calculate the result, you have to calculate the turnover without VAT. These are the prices of a hair salon and hairdressing services that fall under the 6% rate.
This means that the weekly turnover includes 6% VAT.
The amount of money of € 2,279 is 106%, also read € 2,279 = 106%. The turnover without VAT is 100%, the turnover with VAT is 106%.
By dividing 2279: 106 = 21.5 you know that 1% is € 21.50. Ultimately, you want to know what the turnover is without VAT (so how much is 100%) 21.50 x 100 = € 2150.
Conclusion turnover without VAT is € 2,150. You can check this by calculating the VAT amount: 6% of € 2,150. The VAT amount is (2150: 100) x 6 = € 129
The turnover with VAT is 2150 + 129 = € 2,279. The price without VAT is called the sales price and the price with VAT is called the consumer price.
Different VAT rates:
Since 1 October 2012, the general VAT rate is 21%. For some goods and services the low rate of 6%, the 0% rate or an exemption applies. The 21% rate applies to all goods and services that are not exempt and that do not fall under the 6% or 0% rate.
The 6% rate applies to a number of services such as:
• repair bikes
• repair footwear and leather goods
• cleaning clothes and household linen
• services of hairdressers
• work on homes
• offer camping facilities
• culture and recreation
• performing artists
• sports including swimming pools and saunas
• passenger transport
Services of hairdressers
Hairdressing services fall under the 6% rate. This includes:
• hairdresser’s work, such as cutting, washing, blow-drying, painting, perming, shaving and trimming beards
• the products that hairdressers use when treating hair, such as shampoo, hair dye, permanent liquid, cream, and gel.
• cheap hair decorations that are applied in the hair, such as bows, ribbons, beads, and feathers.
• Applying for hair extensions and adjusting and reviewing wigs and toupees. The material used, ie the hair extensions, wigs, and toupees themselves falls under the 21% rate.
Fall below the 21% rate:
• lose sales of hair care products
• loose sale of consumables, such as hair clips and earrings
• take care of the hair of animals
• services that are not characteristic of the hairdressing company, such as beauty treatments, makeup, color and make-up advice, manicure and pedicure and sunbed rental.
Goods with 0% VAT:
For example, goods with a 0% rate are goods for export or stored in a customs warehouse. The entrepreneur will then not charge VAT. There is 0% VAT on the invoice.
Services with 0% VAT
The following services fall under the 0% rate:
• services for import from and export to non-EU countries
• international passenger transport
• work on goods that are exported to non-EU countries
• mediation in transport, storage, and import
In a number of branches and for a number of activities there is an exemption from the VAT. The entrepreneur will then not charge VAT.
Exempt branches and business activities
• funeral directors
• investment gold
• collective advocacy
• composers, writers, cartoonists, and journalists
• financial services and insurances
• fundraising activities
• youth and youth work
• gambling games
• supply of movable equipment
• lectures, excursions, and guided tours
• real estate
• postal services
• radio and television
• socio-cultural institutions
• sports organizations and sports clubs