- French Tax Administration introduced new guidelines for correcting invoices with incorrect VAT.
- Taxpayers can correct invoices within a two-year window.
- Suppliers can recover wrongly invoiced VAT until December 31 of the second year following the taxable event.
- Suppliers no longer need to prove good faith in their error to qualify for reimbursement.
- The new guidelines align with the tax authorities’ three-year reassessment period.
- The guidelines encourage a thorough examination of VAT procedures to identify unresolved regularizations.
Source: fiscal-requirements.com
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.
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