From 1 January 2018, VAT invoicing using the flat-rate method must take into account the tax rates adjusted by the FTA and the changes made to the list of sectors and activities to which the flat-rate method is applied.
The FTA has reviewed the list of industries and activities that allow accounting using the flat tax rate method, which will lead to changes in the description or allocation to the ten flat tax rates for some activities from 1 January 2018. The list of sectors and activities that have been newly inserted or have undergone a change of sentence or circumscription is available here.
In addition, the reduction in tax rates as of 1 January 2018 (cf. the contribution of 24 September 2017) also has the effect of reducing most of the ten flat tax rates.
