What are the VAT due dates?
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
In the case of VAT, a distinction must be made between the date of the chargeable event and the date when the tax becomes chargeable. This makes it possible to determine when VAT is collected. The rules depend in particular on the nature of the transaction subject to VAT.
The maturity date determines the period during which the amount of a taxable transaction is to be reported. It also makes it possible to identify the date on which the right to deduct begins for the customer.
In the case of supplies of goods, the date of the chargeable event and the date on which VAT becomes chargeable are the same: this is the date on which the goods were physically delivered.
In the case of the supply of services, the date of the chargeable event and the date on which VAT becomes chargeable shall not coincide. The date of the chargeable event corresponds in principle to the date of performance of the service, while the due date corresponds to the date of collection.
Nature of the taxable transaction | Chargeable event | Maturity Date |
|---|---|---|
Sale or delivery of goods (issue) | Delivery of goods | Date of delivery |
Sale of specific goods (press periodicals, shows, etc.) | Delivery of the goods or services | Receipt of the price of the admission ticket, subscription or sale by number |
Importation of a product from outside the European Union | Entry of the property into Community territory | Clearance (payment of customs duties) |
Provision of services, including building works (including outside Europe) | Completion of the service | Receipt of price or deposit |
Supply of goods or services in the European Union (intra-Community acquisition) | Delivery of the goods in France or performance of the service | Receipt of price or deposit |
Self-delivery of a building (or transmission free of charge) | Deposit of the declaration of city planning in the town hall | First use of the property or change of assignment |
Self-delivery of a service | Running the service | As services are performed |
The company that delivers goods and services has 2 options. It can choose the VAT system collected and keep different VAT due dates for both transactions. Alternatively, it may choose the VAT regime on debits and group them together.
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System of VAT collected
The company may apply the VAT chargeability rules separately. Thus, the VAT liability for these 2 transactions will be at different times.
For the sale of goods, VAT will be payable on the date of delivery.
For the supply of services, VAT will be taken into account in all receipts, whether on account, advances or other partial payments.
VAT arrangements on debits
The company may opt for the VAT system on debits. The VAT is then payable on the debit date (debit entry on the customer account) which generally corresponds to the date of the invoice. VAT arising on the sale of goods and VAT arising on the supply of services becomes chargeable on the same date.
A company which opts for the VAT system on debits must apply in writing to its VAT department.
Who shall I contact
The option applies to all transactions for which a supply of goods and a service is planned. It shall take effect from 1er day of the month following the month in which it was exercised.
The company may indicate on these invoices that this option has been chosen, adding the indication Payment of VAT according to debits. It's not mandatory.
In order to waive the option, the company must ask the tax office on which it depends to stop the option by a single letter. The VAT system shall start on 1er the day of the month after the option is stopped.
Invoices issued front the operative event a sale of goods or services shall be considered as payments on account
A service prepayment invoice always causes the supplier to be liable for VAT.
Where services are provided continuously over a period of more than one year without installments, VAT shall be payable at the end of each calendar year throughout the duration of the service.
Warning
In the event of a change in VAT rates, it is the operative event and not the maturity date that determines the applicable rate.