General VAT rate on nitrous oxide cartridges
As a result of the proposed measure, the general VAT rate applies regardless of the use of the nitrous oxide by the customer (subject to the application of a specific exception for the supply of nitrous oxide that qualifies as a medicinal product).
Zero VAT rate on the supply and installation of solar panels
The reduction of administrative and implementation costs for solar panel holders and the tax authorities is the main objective of the introduction of a zero VAT rate on the supply and installation of solar panels and solar panels as roof covering on or in the immediate vicinity of homes. It is also expected that this administrative burden reduction will stimulate the purchase of solar panels.
Source Taxence
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