In a new publication dated January 8, 2025, the tax authorities
have clarified the conditions and procedures for adjusting wrongly
invoiced VAT. In so doing, the tax authorities have drawn the
consequences of the case law of the Court of Justice of the
European Union and the Conseil d'Etat in this area.
As a reminder, article 283, 3 of the French General Tax Code
("CGI") stipulates that the person who mentions VAT on an
invoice is liable for the tax by this mention alone, even if the
tax is mentioned in an erroneous or abusive manner.
- Terms and conditions for adjusting wrongly invoiced VAT
Invoice issuers have the option of adjusting incorrectly
invoiced VAT, under the new conditions set out below:
