New legal requirements in France for prepayment/deposit

In France, it is from January 2023 in the French legislation a new rule: when we ask customers for a payment before delivery (prepayment) we have to establish a true deposit invoice with VAT (with all the mandatory information).

This deposit invoice should be deducted when we establish the last delivery invoice to avoid to pay the VAT twice.

The information received from our French company is, so far:

1. Recording of deposit payment (as now, 'On Account')

2. Partial/Prepaid VAT should be recognized when the deposit payment is received (2 different VAT account 15506142 D and 23706142 C)

3. At the time of the delivery, normal sales invoice will be issued but regarding VAT: balance of the 1st (from prepayment) VAT account 15506142 C, and show remaining VAT on normal VAT account 23706142 C