Import tax advance
5% of customs value, subject to scope and exclusions
See conditions and sources ↗Purchases, evidence and any imports.
01
The bill proposes to explicitly recognize bank deposits among fiscally accepted payment methods. Keep invoices and payment evidence. The 5% import advance applies to in-scope imports, not every domestic sale.
Reading of the supplied document; check the final text for adopted status. Note de présentation · PDF 248 ↗
Illustration · proposed · where VAT applies
This example does not determine whether your activity is subject to VAT. It explains proposed restitution of excess withholding, on request.
Distribution plans · 2027
Seasonal plans for cereals, potatoes, onions, tomatoes, red meat, sardines and olive oil aim to anticipate shortages.
Six regional distribution companies to be launched, cold storage and direct producer-retailer contracts. Lower losses may reduce costs, without guaranteeing a lower retail price.
Monitor producer, wholesale and retail prices, stocks and margins. The announced aim is transparency and competition, not a quantified basket discount.
Source: note, PDF 44 ↗ · Source: note, PDF 45 ↗ · Source: note, PDF 46 ↗The bill proposes permanent import-VAT exemption for live cattle, sheep, goats and camels, and their fresh, chilled or frozen meat and offal. This targets import cost; retail prices also depend on transport, supply and margins. No retail price reduction percentage is guaranteed here.
Source: note, PDF 246 ↗02
5% of customs value, subject to scope and exclusions
See conditions and sources ↗03