FISCAL SOLUTIONS...
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Public France Author: Kristina Dosen
From January 1st, 2023, in the event of advanced payment, the finance law for 2022 advances the date of the payment of VAT at the time of payment, instead of the realization of the operation.
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Fiscal subject related

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Content accuracy validation date: 27.01.2022
Content accuracy validation time: 08:45h

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The implementation is pushed back to 2023 in order to give companies one year to implement this change in their IT solution.
In practice, the new measure will therefore allow business customers, where applicable, to deduct VAT earlier on their purchases, as soon as the installments are collected, without waiting for deliveries to be made.

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