Official bulletin on the application of the reduced VAT rate on PPE’s – importer to issue a rectificative return and to ask for the reimbursement of the import VAT

A highlight:

• There is no need to claim for rectifying invoices
• However for imports : the importer needs to issue a rectificative return and then asks for the reimbursement of the import VAT

Source impots.gouv.fr

Unofficial translation in English

See also www.vatupdate.com