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The Council of Ministers approved on the 18th April 2023 the Decree #11230 published in the Official Gazette #17 on the 26th April 2023 (attached a scanned copy) defining the exchange rate that should be applied for the Value Added Tax (VAT) on invoices issued in foreign currencies.
According to this Decree that has modified the article 18 of the Decree #7308 dated 26/01/2002, the VAT on invoices in foreign currencies should be calculated at the following exchange rates:
– The exchange rate defined by the Ministry of Finance and the Governor of the Central Bank (BDL) for the imported products (the “Custom Dollar”).
– The Sayrafa exchange rate should be applied on the invoices between companies (B to B) for goods and services.
– The effective exchange rate on the sale of goods and services to the end consumers (i.e. the parallel market rate).