- Extension of the scope of the 5.5% VAT rate
- Extension of the 5.5% VAT rate applicable to equipment and products for protection against COVID-19
- VAT on installments for the supply of goods
- New introduced by the 2023 finance law: a “VAT group” and the communication of the list of its members
- Securing invoices
- VAT-free companies, VAT recapitulative statements and European service declarations
Source: mathez-formation.fr