Time of supply – tax points (France)
For supplies of goods, the chargeable event and the VAT liability occur at the same tax point, ie the date when the right to dispose of those goods as owner has been transferred to the customer.
For supplies of services, the chargeable event is the date those services are performed.
In France, VAT on supplies of services is due at the time of payment of the invoice by the customer. Businesses can, however, elect to use an accruals basis, in which case the tax point date is the date when the services are performed, and an invoice is issued (the 'option for the debit' rule).
Specific tax point rules also apply to the following:
| Prepayments or advance payments | Before 1 January 2023, when |
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Web page updated on 17 Mar 2025 16:23