- France has postponed the VAT recodification from the CGI to the new CIBS from 1 September 2026 to 1 January 2027.
- The reform is intended as a codification without substantive VAT changes, but it reorganizes the rules, updates terminology, and incorporates certain CJEU-based concepts.
- A transitional period will allow references to CGI provisions to continue appearing on invoices until 30 June 2028.
- The ordinance confirms that existing administrative guidance and rulings will remain binding after the move to the CIBS.
- It also incorporates VAT measures from the 2026 Finance Act and consolidates VAT deduction rules into a dedicated section.
Source: dlapiper.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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