Urgent Corrigendum: Simplification of the regime of rates applicable to foodstuffs and inputs for food production and agricultural production

This posting corrects a clerical error regarding the date in the penultimate paragraph of the news posted August 2, 2023.

Indeed, in accordance with the comments set out in § 1 of BOI-TVA-LIQ-30-10-10 published the same day, the penultimate paragraph of this news item is thus rectified:

“Until September 30, 2024, it is accepted that the parties may, by mutual agreement, waive these procedures, i.e. the issuance of corrective invoices without the administration being able to question this decision. »

Source: gouv.fr

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