A haircut and a bottle of shampoo

A haircut and a bottle of shampoo appear on the same receipt. How should the salon record the revenue?

Take a salon in Poland that pays income tax at fixed rates on its recorded revenue.

The customer pays 100 for the haircut and 40 for a bottle of shampoo to take home. All amounts are in Polish currency.

The total is 140. These amounts already represent revenue for Polish income tax purposes.

Start with the service. For this ordinary haircut, the income tax rate is 8.5%.

Enter 100 in the register column for that rate.

Next, the bottle. The salon bought it for resale and sold it separately to the customer, unchanged.

The 40 is retail revenue. Record that amount in the 3% column.

This differs from shampoo used to wash the customer’s hair during the haircut. There is no separate bottle sold in that case.

Check the total. 100 for the service plus 40 for the goods gives 140 in recorded revenue.

The percentages in the headings are income tax rates. Value added tax is calculated separately.

If the sale is already included in your cash register report, take care to count it only once.

Keep the record that supports the split. For a different service or type of sale, check which rate applies.