France to Transfer and Redraft VAT Rules Under New Goods and Services Tax Code from 2026

• VAT rules in France will be reorganized and transferred to a new Goods and Services Tax Code from 1 September 2026, with extensive redrafting and renumbering.
• The recodification will standardize terminology, codify CJEU case law, introduce a “zero rate (0%)”, 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 new rules, as the ordinance is not yet final and may change before parliamentary ratification.

Source: jdsupra.com

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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