- Reduced VAT rate of 5.5% does not apply to products classified as medicines
- Changes in VAT rates due to law passed in December 2022
- Option for VAT payers to claim refund for overpaid VAT or issue corrected invoices for underpaid VAT
- Parties can agree to waive the requirement for corrected invoices for transactions before September 30, 2024.
Source: bofip.impots.gouv.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
