{"id":9676,"date":"2022-04-20T09:26:59","date_gmt":"2022-04-20T07:26:59","guid":{"rendered":"https:\/\/www.endrix.com\/?p=9676"},"modified":"2024-01-29T10:59:09","modified_gmt":"2024-01-29T09:59:09","slug":"vat-on-advance","status":"publish","type":"post","link":"https:\/\/www.endrix.com\/en\/blog\/vat-on-advance\/","title":{"rendered":"Vat on advance"},"content":{"rendered":"

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Accueil<\/a><\/span><\/span>\n<\/div>[\/vc_column_inner][\/vc_row_inner]

VAT<\/strong> on advance payment invoices prepare your software and your VAT accounting monitoring<\/strong><\/h1>\n<\/div>[\/vc_column][\/vc_row][vc_row el_id=”contenu_article”][vc_column]

Until now according to the French VAT law, in field of goods trade, no VAT is applied on advance payment invoices. <\/span><\/strong><\/p>\n<\/div>

According to a recent French case of law from the appeal court of Nantes, this French provision doesn\u2019t comply with the European directive of the 2006\/112\/CE<\/h2>\n<\/div>

Therefore, the French legislator is planning a new bill stipulating that:<\/p>\n

From January 2023:<\/p>\n

VAT on advance payment invoices, will be due as soon as the corresponding payment is received<\/p>\n

It will then no longer be possible to invoice the VAT only at the end of the goods delivery (closure invoice) as it is often the case now<\/p>\n

For practical reasons it will be therefore necessary to apply VAT to these advance payment invoices:<\/p>\n

This draft of law should be passed in 2022 at 99%<\/p>\n<\/div>

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Consequences<\/span><\/h2>\n<\/div>