Deduction of contributions borne or paid before commencing the usual course of deliveries of goods or provision of services

The amounts incurred or paid before the start of the regular delivery of goods or provision of services corresponding to business or professional activities are deductible, when certain requirements are met. Even entrepreneurs and professionals are entitled to a refund of deductible contributions if they meet the general requirements for this refund.

1. Companies or professionals to which it applies
2. Requirements
3. Procedure
4. Restatement
5. Regularisation of taxation ratios