Payability of VAT on installments received in connection with the delivery of goods (law n° 2021-1900 of December 30, 2021 on finance for 2022, art. 30, I-8° )

8° of I of article 30 of the law n° 2021-1900 of December 30, 2021 of finances for 2022 , modified the rules of payment of the value added tax (VAT) for the operations of delivery of goods, provided for in 2 of article 269 of the CGI .

Indeed, the installments collected, from January 1 ^, 2023, within the framework of operations of delivery of goods give rise to payable VAT.

This change brings French VAT rules into line with the provisions of Article 65 of Directive 2006/112/EC on the common system of value added tax .