- Implementation of a French VAT Group (Article 45 of the Draft Finance Bill for 2021) – entry into force as of January 1st, 2022 for an effective application on January 1st, 2023
- Postponement of the implementation of the E-commerce Package (Article 10 of the Draft Finance Bill) – measures applicable as of July 1st, 2021
- Clarification of the VAT rules applicable to complex transaction (Article 9 of the Draft Finance Bill) – measures applicable as of January 1st, 2021
- Other VAT and indirect tax measures
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