Clarification of VAT Recodification from CGI to CIBS in France

The French tax authorities (BOI-RES-TVA-000253, published February 18, 2026) have clarified the transition rules for the recodification of VAT provisions from the General Tax Code (CGI) to the Code of Taxation on Goods and Services (CIBS).
This recodification aims to improve clarity and readability without substantially changing existing VAT rules (e.g., territoriality, invoicing, rates, deduction rights), as it is based on “constant law.”
Existing administrative interpretations and guidelines from the BOFiP or individual requests will remain valid and enforceable against companies after the transfer to the CIBS, which is effective from September 1, 2026.

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