- France’s VAT rules are being recodified from the General Tax Code (CGI) into a new Code of Taxes on Goods and Services (CIBS), under Ordinance No. 2026-671, with the effective date postponed to 1 January 2027.
- The postponement is intended to reduce business disruption and avoid overlap with the electronic invoicing rollout; however, the VAT recodification timetable is separate from e-invoicing obligations, which continue on their own schedule.
- The reform is “at constant law,” meaning substantive VAT rules should remain unchanged: taxability, chargeable events, deduction and payment mechanisms, and incorporation of CJEU case law are preserved.
- What changes is mainly the legal framework and numbering of provisions, which will affect internal documentation and references used by businesses.
- A transitional invoicing period will allow CGI references to remain on invoices until 30 June 2028, and businesses are expected to prepare by updating ERP, accounting, and tax systems using forthcoming CGI/CIBS correspondence tables.
Source: asd-int.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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