France Eases VAT Invoice Corrections and Refund Rules

French tax rules now clarify how to amend VAT invoices with incorrectly charged French VAT.
The correction period is aligned with the tax authorities’ reassessment window: suppliers can correct within two years.
Wrongly invoiced VAT can be recovered until December 31 of the second year after the taxable event.
Taxpayers no longer need to prove good faith to get a refund, as long as there is no risk of loss to the Treasury.

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.