The 2023 finance law has led to a number of changes, particularly in terms of VAT. We offer you an overview of the changes in VAT applicable from January 1, 2023 through this blog.
- Changes to French VAT rates established by the 2023 finance law
- 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
- The application of the 5.5% VAT rate is again extended until December 31, 2023.
- 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
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