{"id":4724,"date":"2022-12-20T12:01:50","date_gmt":"2022-12-20T11:01:50","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=4724"},"modified":"2022-12-23T12:52:14","modified_gmt":"2022-12-23T11:52:14","slug":"bakertilly-newsletter-reminder-tax-alert-2023-en","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-reminder-tax-alert-2023-en\/","title":{"rendered":"BAKERTILLY &#8211; Newsletter &#8211; Reminder Tax alert 2023 &#8211; EN"},"content":{"rendered":"<div 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image=\u00a0\u00bb879&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_single_image image=\u00a0\u00bb4740&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/2&Prime;][vc_column_text]<span style=\"font-size: 18pt;\"><strong><span style=\"color: #c9ec51; font-family: carnac_bold, arial;\">Decrease of 1% of the VAT rates for the year 2023<\/span><\/strong><\/span>[\/vc_column_text][vc_column_text]Decided by the Tripartite and concretised by the law of 26 October 2022 (memorial A n\u00b0534), the VAT decrease will concern the rates of 17%, 14% and 8% (going respectively to 16%, 13% and 7%).<\/p>\n<p>The super-reduced VAT rate will remain unchanged at 3%.<\/p>\n<p>This 1% reduction will apply to all products and services, without restriction as to activity, between 1<sup>st<\/sup> of January 2023 and 31<sup>st<\/sup> December 2023.[\/vc_column_text][vc_column_text]<span style=\"color: #c9ec51;\"><strong>What about operations carried out in 2022 but invoiced in 2023?<\/strong><\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>In theory<\/strong><\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_raw_html css=\u00a0\u00bb.vc_custom_1666689610281{padding-top: 10px 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el_id=\u00a0\u00bbattention\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1666366155170{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 20px !important;padding-right: 20px !important;padding-bottom: 20px !important;padding-left: 20px !important;}\u00a0\u00bb][vc_column_inner][vc_column_text css=\u00a0\u00bb.vc_custom_1666689669198{border-radius: 2px !important;}\u00a0\u00bb]<strong>Point of attention:<\/strong> the invoice must be issued no later than the fifteenth day of the month following that during which the delivery of goods or supply of services was made. If the invoice is issued after this period, the key date for the application of the VAT rate will remain the 15<sup>th<\/sup> day of the month following the completion of the transaction.[\/vc_column_text][vc_raw_html css=\u00a0\u00bb.vc_custom_1666689699300{padding-top: 10px 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