Changes to French VAT rates established by the 2023 finance law

• Extension of the scope of the 5.5% VAT rate
• Extension of the 5.5% VAT rate applicable to equipment and products for protection against COVID-19
• VAT on installments for the supply of goods
• New introduced by the 2023 finance law: a “VAT group” and the communication of the list of its members
• Securing invoices
• VAT-free companies, VAT recapitulative statements and European service declarations

Source: mathez-formation.fr

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