- France is modernizing its VAT framework by transferring all VAT-related laws from the Tax Code to a new Code of Taxation on Goods and Services (CIBS), effective 1 September 2026.
- The CIBS consolidates all taxes on goods and services, updates definitions, reorganizes exemptions, and incorporates recent EU VAT directives, especially for the digital sector.
- The reform phases in various tax sectors from 2022 to a final stage (date pending), with VAT provisions entering into force in September 2026.
- VAT provisions are now organized by sector, with special regimes structured as independent sections and key legal principles codified.
- Terminology is updated for clarity, and the law formalizes new categories of VAT exemptions and aligns with EU technical measures.
Source: bdo.global
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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