19 January 2022
Article 30 of the Finance Act 2022 has amended the existing VAT rules on the following subjects:
- Replacement of the exchange of goods declaration (EOG) by 2 separate declarations on 1st January 2022,
- Generalisation of the reverse charge of VAT on imports,
- Application of the reduced rate of 5.5% to products intended for human consumption,
- Exigibility of VAT on payments on account for supplies of goods from 1st January 2023.
You will find a documention here: 2022-01-les-nouvelles-re-gles-de-tva-crowe-fidelio-0.