- From September 1, 2026, French VAT rules will move from the General Tax Code (CGI) to the new Code of Taxes on Goods and Services (CIBS).
- The reform aims to modernize and simplify tax law structure without changing the substance of VAT rules, but will impact the organization, article numbering, and legal references.
- Transitional measures will ensure legal continuity, with both CGI and CIBS coexisting temporarily for operations before and after the reform.
- Existing administrative doctrine and tax rulings remain valid during the transition, but their future applicability under CIBS will need clarification.
- The administration will provide correspondence tables and gradually integrate regulatory texts into CIBS to support businesses during the transition.
Source: eurotax.fr
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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