- From 1 September 2026, VAT rules move from the General Tax Code (CGI) to the new Code of Taxes on Goods and Services (CIBS), modernizing and simplifying the legal structure without changing core VAT principles or rules.
- The reform changes the structure, organization, and article numbering of VAT law, but taxation rules and deduction mechanisms remain the same.
- Transitional provisions allow both CGI and CIBS to coexist temporarily, with guidance and correspondence tables provided for reference.
- Businesses must update systems, review procedures, adapt contracts, and train staff to comply with the new framework.
- The reform aims to make VAT rules clearer, more accessible, and legally certain for businesses.
Source: fiscal-requirements.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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