French VAT Recodification Delayed Until 1 January 2027

• France has postponed the transfer of VAT rules into the CIBS from 1 September 2026 to 1 January 2027.
• The delay is meant to give businesses, software providers, and advisers more time to update systems, documents, and procedures, and to avoid overlapping with mandatory e-invoicing rollout.
• The ordinance does not materially change VAT law; it mainly adjusts the timetable and makes technical consistency fixes.
• The CIBS is intended to consolidate French indirect taxes, and its future Book II will contain the VAT rules currently in the General Tax Code.
• VAT procedure matters like audits, penalties, and retention rules will still remain under the French Tax Procedures Code.

Source: btobnice.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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