France Recodifies VAT Rules: New Tax Code Effective September 2026, No Substantive Changes

• France is recodifying its VAT legislation into a new Code of Taxation of Goods and Services (CBIS), effective 1 September 2026.
• The reform does not change VAT rules but reorganizes and clarifies the legal framework.
• Businesses must update invoice references, internal systems, and tax documentation to align with the new code.
• There is a transition period until 31 December 2027, after which references to the CBIS become mandatory.

Source: rmboulanger.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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