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
