Key Measures from Articles 22 and 25
- Article 22 – EUR 2 Import Tax Introduces a temporary tax of EUR 2 per item on low-value goods imported from non-EU countries when destined for private individuals. This measure targets e-commerce platforms and aims to level the playing field for domestic retailers.
- Article 25 – VAT Threshold Adjustment Updates VAT registration thresholds:
- EUR 37,500 for the general basic allowance
- EUR 25,000 maintained for property-related work These changes reflect inflation and aim to simplify compliance for small businesses.
Source Draft legislation (Projet de loi n° 1906)
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