Given the changes relating to the scope of reduced VAT rates resulting from Article 30 of Law No. 2021-1900 of December 30, 2021 on finance for 2022 , the following clarifications are made.
When, from January 1 , 2022, operations subject to an invoicing obligation pursuant to 1 of I of Article 289 of the CGI have taken place for which a VAT rate other than that provided for by law for these deliveries would have been applied:
Persons liable for VAT who have invoiced these operations at a higher rate than the applicable rate have the option of obtaining reimbursement of the overpayment under the conditions set out in IB § 60 of BOI-TVA-DED-40-10-10 . This refund takes place by charging to the VAT return filed no later than December 31, 2024. The exercise of this option is subject to the delivery to the customer of a corrective invoice replacing and canceling the previous one ( V § 180 et seq . of the BOI-VAT-DECLA-30-20-20-20 ). It is then up to this customer to correct the amount of VAT that he has deducted accordingly;
persons liable for VAT who would have invoiced these operations at a lower rate than the applicable rate also have the possibility of issuing a corrective invoice replacing and canceling the previous one according to the methods described in II § 70 and following of BOI-TVA-BASE-10 -20-20 .
Until September 15, 2022, it is accepted that the parties may, by mutual agreement, waive these procedures, i.e. the issuance of corrective invoices without the administration being able to call into question this decision.