France

VAT measures introduced by Public Finance Law for 2021

24 January 2021

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Implementation of the VAT group regime (article 162)
Clarification of VAT rules regarding composite offers (article 44)
Postponement of the rules amending the e-commerce VAT regime (article 51)
COVID-19 and 0% VAT rate applicable to vaccines and in vitro diagnostic medical devices (article 46)
E-invoicing and e-reporting (article 195)
Other measures