New French administrative guidelines – Regularisation of incorrectly invoiced VAT

The updated French administrative guidelines align the claim periods for incorrectly invoiced and deducted VAT, allowing taxpayers to rectify invoices within two years, matching the tax authorities’ three-year reassessment window.
The new guidelines establish that a reassessment of incorrectly deducted VAT serves as a trigger for reopening the claim period for suppliers, enabling them to claim back VAT until December 31 of the second year following the taxable event.
Taxpayers who incorrectly invoiced VAT no longer need to demonstrate good faith in their mistake to claim reimbursement, as long as it does not pose a risk of loss to the Treasury, encouraging a comprehensive review of VAT processes to identify unaddressed regularizations.