Contrary to goods for which VAT is payable at the date of the invoice, VAT on services is due at the date of settlement of the invoice or at the payment of an advance.
There is an option to pay VAT on services at the date of the invoice called 'option sur les débits'. If a business chooses this option, it must notify the tax authorities. In this case, the reference 'option sur les débits' must be mentioned on the invoice to inform the recipient that it is entitled to recover VAT at the date of receipt of the
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