- Invoicing advance payments is mandatory in France.
- Article 289 of the French Tax Code requires systematic invoicing of deposits.
- A deposit invoice must include all the legal information of a standard invoice.
- Since January 1, 2023, VAT on a deposit is due as soon as it is collected, both for the supply of goods and for the provision of services.
- VAT on deposits for deliveries of goods is due immediately upon receipt of the deposit.
Source: cyplom.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.
Latest Posts in "France"
- “Summer Sessions” with a virtual “Power Hour” focused on the French e-invoicing mandate (June 17)
- Reduce French EPR Fees with AGEC Eco-Modulation
- France E-Invoicing and E-Reporting: Compliance, Data, and VAT Reconciliation
- France 2026 E‑Invoicing Reform: AFNOR Guidance on Electronic Invoice Archiving (FD Z42‑029)
- VAT Recipient Identification: Contract Prevails Over Indirect Economic Benefit
