- France’s VAT recodification into the Goods and Services Tax Code (CIBS) is delayed: the transfer of legislative VAT provisions moves from Sept. 1, 2026 to Jan. 1, 2027.
- References to the former VAT provisions may continue to be used until June 30, 2028.
- Existing administrative guidance, rulings, and VAT rules will remain applicable after the recodification.
- The recodification also incorporates 2026 Finance Law VAT measures, including reduced VAT rates for certain goods/services.
Source: news.bloombergtax.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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