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New Caledonia to simplify VAT rates

General Consumption Tax simplifications

The South Pacific French territory of New Caledonia is to simplify its TGV regime – VAT. The changes will include:

  • Consolidating the existing four rates (11% standard; 22% higher; 6% reduced; 3% super reduced) into three rates
  • Lowering the VAT registration threshold over three years for goods to XPF 10 million and XPF 4 million for services
  • VAT exemption for books

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