VAT and down payment on deliveries of goods: what accounting records?

Supply of goods: the new VAT liability rules

For deliveries of goods, VAT is payable upon delivery. Until December 31, 2022, installment payments do not result in the payment of VAT.

Article 30 1 8° of the finance law for 2022 established the liability for VAT relating to the delivery of goods when payments are made. This new rule applies from January 1, 2023.

Source Legifiscal

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