Bill 018-PE-2023 provides for the creation, as from January 1, 2024, of the “Buy without VAT” Program. This program establishes a refund of up to 21% of the expenses on goods of the Basic Food Basket (with a monthly ceiling equivalent to 21% of the value of the Basic Food Basket of a Type 2 Household) for a universe of around 21 million beneficiaries.