Public Consultation on VAT Transitional Provisions Following the Recodification of VAT Law (France)

Executive Summary

• France is consulting stakeholders on transitional VAT guidance following the recodification of VAT provisions from the Code général des impôts (CGI) into the Code des impositions sur les biens et services (CIBS), effective 1 September 2026.
• The reform is carried out “at constant law”: no change to VAT amounts due, refund entitlements, invoicing rules, or audit procedures, despite a major restructuring of the legal framework.
• Existing BOFiP guidance and rescrits remain fully opposable under Articles L.80 A and L.80 B LPF, ensuring legal certainty for taxable persons after the transfer.

Source BOFIP

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Detailed Article

1. Background: Recodification of French VAT Law

On 20 December 2025, France published Ordinance No. 2025‑1247 of 17 December 2025, which recodifies the entire body of VAT legislation. This reform transfers VAT provisions from the Code général des impôts (CGI) to the newly structured Code des impositions sur les biens et services (CIBS).

The transfer will take legal effect on 1 September 2026. In anticipation of this date, the French tax authorities have issued clarifications on the legal consequences and transitional effects of this recodification, particularly for taxpayers relying on administrative doctrine and rescrit positions.

2. Legal Basis and Objectives of the Reform

The recodification is implemented under Article 111(VII) of the Finance Act for 2024 (Law No. 2023‑1322 of 29 December 2023). The legislator explicitly mandates that the reform be carried out “à droit constant”, subject to limited and clearly defined objectives:

• Harmonisation of tax procedures
  This includes aligning rules on VAT assessment, collection, refunds, audits, and—where necessary—adjusting concepts such as the chargeable event (fait générateur) and tax point (exigibilité).
• Improved readability and coherence of VAT legislation
  The reform corrects drafting errors, integrates legislative provisions previously uncodified or scattered across multiple codes, reorganises the structure of VAT rules, and removes obsolete or redundant provisions.
• Compliance with the hierarchy of norms and EU law
  The recodification modernises legislative drafting, aligns domestic VAT law with EU VAT directives and international agreements, and clarifies the scope of regulatory powers delegated to the executive.

3. No Substantive Change to VAT Rules

Despite the deep structural reorganisation of VAT legislation, the administration confirms that no substantive changes arise from the recodification:

• VAT amounts payable or refundable remain unchanged;
• Existing invoicing obligations and compliance rules continue to apply;
• Audit, assessment, and enforcement procedures are unaffected;
• Legal safeguards designed to secure VAT assessments remain intact.

In practical terms, taxable persons should not experience any change in their VAT obligations purely as a result of the transfer from the CGI to the CIBS.

4. Continuity of Administrative Doctrine and Legal Certainty

A key point addressed by the consultation concerns the status of existing administrative guidance, notably:

• BOFiP‑Impôts commentaries;
• Individual rulings (rescrits) issued by the tax administration.

The authorities confirm that all existing interpretations of the CGI remain valid and, for VAT chargeable events occurring from 1 September 2026, are deemed to constitute interpretations of the corresponding provisions of the CIBS.

As a result:

• The guarantees provided under Article L.80 A LPF (administrative doctrine) and
• Article L.80 B LPF (rescrit protection)

remain fully applicable and enforceable against the tax administration, without interruption.

This confirmation is central to preserving taxpayer legal certainty during and after the transition.

5. Public Consultation Process

The French tax authorities have opened a public consultation on the relevant BOFiP comments:

• Consultation period: 18 February 2026 to 15 April 2026 (inclusive)
• Submission method: Email only
  📧 [email protected]
• Formal requirement: Only signed contributions will be examined.

Importantly, from the date of publication, taxpayers may already rely on the draft comments, which are opposable to the administration until their potential revision following the consultation.

6. Practical Implications for Taxpayers

For businesses and tax professionals, the consultation confirms that:

• No immediate system or process changes are required;
• Existing VAT positions supported by BOFiP or rescrits remain secure;
• Attention should focus on mapping old CGI references to new CIBS articles ahead of 1 September 2026;
• Participation in the consultation offers an opportunity to flag drafting issues or ambiguities before finalisation.

Conclusion

This public consultation marks a critical step in France’s VAT recodification project. While the reform profoundly reshapes the architecture of VAT law, it deliberately preserves its substance, ensuring continuity, legal certainty, and alignment with EU law. The explicit confirmation of the continued validity of administrative doctrine significantly mitigates transition risk for taxable persons.

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