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