- France has updated its VAT exemption thresholds for 2026. For goods, the limits are €85,000 and €93,500, while for services, they are €37,500 and €41,250. Crossing the standard threshold triggers VAT liability from the next January 1, whereas exceeding the higher threshold means immediate VAT obligation.
- A significant legal change is also underway in France: VAT rules are being recodified. Starting September 1, 2026, these rules will transition from the CGI to a new code, the CIBS. A grace period allows businesses to use old CGI references until December 31, 2027, for a smooth transition.
- Concurrent with the legal recodification, France’s e-invoicing mandate begins on September 1, 2026. From this date, all businesses will be required to be capable of receiving electronic invoices. Additionally, larger companies will face the obligation to issue electronic invoices themselves, marking a major digital shift.
Source Thomson Reuters
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