{"id":6859,"date":"2023-10-11T16:30:00","date_gmt":"2023-10-11T15:30:00","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?p=6859"},"modified":"2024-07-10T16:32:16","modified_gmt":"2024-07-10T15:32:16","slug":"malte-nouveau-12-taux-de-tva-reduit","status":"publish","type":"post","link":"https:\/\/meridianglobalservices.com\/fr\/malta-new-12-reduced-vat-rate\/","title":{"rendered":"Malte - Nouveau taux de TVA r\u00e9duit pour le 12%"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Avec l'avis juridique 231\/2023, le gouvernement maltais a introduit un nouveau taux de TVA r\u00e9duit de 12%, applicable \u00e0 partir du 1er janvier 2024 sur les prestations de services suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Conservation et gestion de titres<\/li>\n\n\n\n<li>Gestion du cr\u00e9dit et des garanties de cr\u00e9dit par une personne ou un organisme autre que ceux qui ont accord\u00e9 le cr\u00e9dit<\/li>\n\n\n\n<li>La location d'un bateau de plaisance \u00e0 une personne selon un contrat pour toute dur\u00e9e ou partie de dur\u00e9e qui, ajout\u00e9e \u00e0 la dur\u00e9e d'une location pr\u00e9c\u00e9dente, des m\u00eames biens ou d'autres biens de m\u00eame nature, \u00e0 ladite personne au cours des douze (12) mois pr\u00e9c\u00e9dents se terminant \u00e0 la date du d\u00e9but de la location existante, n'exc\u00e8de pas cinq (5) semaines.<\/li>\n\n\n\n<li>Les services consistant en des soins du corps humain devant \u00eatre fournis par une personne dans l'exercice d'une profession r\u00e9glement\u00e9e par la Health Care Professions Act (Cap.464), y compris les services fournis dans le cadre d'une entreprise de studio de sant\u00e9 ou d'une entreprise similaire, mais \u00e0 l'exclusion des fournitures exon\u00e9r\u00e9es vis\u00e9es \u00e0 l'article 11 de la deuxi\u00e8me partie de la cinqui\u00e8me annexe.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>With the Legal Notice 231\/2023, the Maltese government has introduced a new reduced VAT rate of 12%, applicable from the 1st January 2024 on the following supply [&hellip;]<\/p>\n","protected":false},"author":239137925,"featured_media":6860,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1387],"tags":[],"class_list":["post-6859","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eu-vat-update"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/07\/blog-malta-reduced-vat_1140x300.png","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-1MD","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6859","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/users\/239137925"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/comments?post=6859"}],"version-history":[{"count":2,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6859\/revisions"}],"predecessor-version":[{"id":6862,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6859\/revisions\/6862"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media\/6860"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media?parent=6859"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/categories?post=6859"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/tags?post=6859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}