- Transposition of Directive 2019/2235 of December 16, 2019 which provides, as of July 1, 2022, for exemptions for the benefit of the armed forces of the Member States
- Transposition of Directive 2021/1159 of July 13, 2021 – exemption of VAT related to Covid-19
- Implementation of new rules linked to the repeal of EC regulation n ° 638/2004 by regulation 2019/2152 of November 27, 2019 relating to community statistics on the trading of goods between Member States
- Clarification on the new requirements for tax representatives and intermediaries for companies not established in the EU
- Extension of the reform of import VAT to non-taxable legal persons who are identified for VAT
- Possibility of opting for financial sector players for the taxation of their operations
- VAT tax base for transactions provided in return for the delivery of a multiple-use voucher
- Due date of VAT on deliveries of goods on the date of payment of down payments
- Application of the reduced rate of 5.5% to products intended for human consumption throughout the production chain
- Extension of the reduced rate of 5.5% to products and equipment for the disabled
- Adjustment of the scope of the reduced rate of 2.1% on blood products
Source PWC Avocats
