Until September 15, 2022, in the case of an application to deliveries of a VAT rate other than that provided for by article 30 of law n ° 2021 -1900 of December 30, 2021 of finances for 2022 , it is admitted that the parties may, by mutual agreement, waive the procedures set out in § 1 of BOI-TVA-LIQ-30-10-10 , that is to say the issue of corrective invoices without the administration can challenge this decision.
Source: gouv.fr
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