From January 1, 2023, when a payment on account is made, VAT on the supply of goods will be payable on receipt of the payment on account by the supplier and no longer on delivery of the goods. What does that mean, and what are the consequences?
Source Fiscal Requirements
Latest Posts in "France"
- France’s 2026 E-Invoicing Launch Delayed After Finance Bill Fails Final Approval
- VAT‑Related Measures in the Approved French Finance Bill for 2026
- Briefing document & Podcast: France’s E‑Invoicing & E‑Reporting
- 3 countries offering grace periods for e-invoicing mandates
- French tax on electricity transport does not constitute ‘other indirect tax’
