France Recodifies VAT Rules into New Goods and Services Tax Code Effective September 2026

• France will transfer VAT rules from the General Tax Code (CGI) to the new Goods and Services Tax Code (CIBS) effective 1 September 2026, reorganizing indirect tax law.
• The reform is mainly a recodification, restructuring VAT provisions by business sector and incorporating EU legal principles and ViDA requirements.
• E-invoicing rules remain in the CGI for now; from September 2026, all businesses must receive e-invoices, and large/mid-sized companies must issue them.
• A transition period allows use of old CGI references until 31 December 2027, and existing tax guidance remains valid.
• Businesses should update ERP systems, review templates, and coordinate recodification with e-invoicing implementation.

Source: meridianglobalservices.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.

---

---