France to Recodify VAT Rules Under New Goods and Services Tax Code from September 2026

VAT provisions will be transferred from the French Tax Code to the new Goods and Services Tax Code from 1 September 2026, with extensive redrafting and renumbering for clarity and consistency.
The recodification will standardize terminology, codify CJEU case law, introduce new concepts (like a “zero rate”), reorganize rules by business sector, and consolidate special regimes.
EU-mandated technical measures, including elements of the ViDA package, will be incorporated with phased implementation.
The separate e-invoicing reform will proceed as planned, requiring all French-established businesses to receive e-invoices from 1 September 2026.
Practitioners and companies must update documentation and adapt to the new code, as the ordinance is not yet final and may change before parliamentary ratification.

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.