France Delays VAT Recodification to CIBS Until January 2027

• France has postponed the VAT recodification from the General Tax Code to the CIBS until 1 January 2027.
• The previous effective date was 1 September 2026, but Ordinance No. 2026-671 changed the timeline.
• Until 31 December 2026, existing CGI VAT rules and references remain in force.
• From 1 January 2027, the corresponding CIBS provisions will replace them.
• The delay gives businesses, software providers, and tax advisers more time to update systems and documentation.

Source: regfollower.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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