- The article 283 section 3 of the general tax code states that anyone who includes VAT on an invoice is liable for the tax simply because it is invoiced
- If VAT is incorrectly charged, it is generally still owed by the issuer of the invoice
- However, this incorrectly charged tax can be regularized under certain conditions
- This publication outlines the conditions and methods for regularization based on rulings from the European Court of Justice and the Council of State
- It specifically addresses regularization when the tax deduction has been challenged by the administration
Source: bofip.impots.gouv.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
