Budget 2023: VAT rate applicable to the professions liberal professions

Measures specific to the Value Added Tax

The alignment of the rates applicable to the professions liberal professions
The operations carried out by lawyers, interpreters notaries, bailiffs and veterinarians will be subject to hthe standard rate of 20% instead of the current rate of 10% currently applied
Introduction of regulatory formalities for the benefit of the exemption of agricultural equipment in terms of VAT
Currently, products and materials intended for exclusively agricultural use, the list of which is defined by the CGI, benefit from the VAT exemption without any prior without any prior regulatory formalities. As of January 1, 2023, the exemption will be subject to the completion of formalities to be provided by regulation