France Budget 2022: VAT payable during down payments on deliveries of goods 28 September 202153 views1 min read Source Legifiscal (in French) See also Finance Bill 2022 Tax point (when the chargeable event occurs) Entry into force of the new French e-invoicing and e-reporting rules is postponed by 18 months Budget 2022: Payability of VAT on supplies of goods, Option to tax for financial services