The new code of taxation on goods and services (hereinafter CIBS) entered into force on January 1 , 2022 instituted by ordinance no. now contained in the Customs Code and also transposes various standards of domestic law and European Union law previously broken down into several sources.
This ordinance, supplemented by implementing decree no. 2021-1914 of December 30, 2021, enshrines the transfer of powers between the General Directorate of Customs and Indirect Duties and the General Directorate of Public Finances.
Source PwC
Latest Posts in "France"
- France E-Invoicing Reform 2026: Key Requirements, Timeline, and Impact on Domestic and Cross-Border Transactions
- France Issues Guidance on VAT for Drop-Shipped Distance Sales Without IOSS Registration
- France Clarifies Mandatory E-Reporting Rules for B2C and International B2B VAT Transactions
- France E-Reporting for Foreign VAT Businesses Without Permanent Establishment Starts September 2027
- France Clarifies VAT Rules for Cross-Border Distance Sales Without IOSS System
