France – VAT becomes payable upon payment of a deposit

The Finance Bill for 2022, provides for the amendment of Article 269 relating to the payment of VAT on the supply of goods.

Until now, VAT was payable as soon as the chargeable event (the supply) took place, even in the case of a down payment. In practice, therefore, VAT was payable as soon as ownership of the goods was transferred.

The amended text provides that VAT is payable as soon as the deposit is paid and up to the amount of the deposit.

This measure applies to advance payments made on or after January 1st 2023.



Rely on our experts to manage your international VAT obligations.

From January1, 2024, VAT rates in Switzerland will increase : Standard VAT rate increases from 7.7% to 8.1%. Reduced VAT rate raised from 2.5% to 2.6 Special rate for lodging increases...
As of January 1st 2023, the euro will become the official and customary currency in Croatia. From now on, it will be mandatory for companies to display prices...
As of January 1st, 2024, VAT rates in Switzerland will increase: Le taux de TVA standard passe de 7,7% à 8,1% Le taux de TVA réduit passe...
Following negotiations between the Luxembourg government, employers’ representatives and trade union representatives, the government plans to sign an agreement providing for a temporary reduction in the following VAT rates...
Other VAT infoFrance

Tax Mag

VAT Updates per Month


Get the latest news about VAT in Germany and the European Union straight to your mailbox.

we respect your privacy