- Consolidation of VAT Legislation: Ordinance No. 2025-1247, effective September 1, 2026, transfers VAT regulations from the General Tax Code (CGI) to the newly established Goods and Service Tax Code (CIBS) in France, aimed at simplifying and clarifying tax regulations for taxpayers.
- Transitional Provisions: Taxpayers can continue to reference the previous articles of the CGI on invoices until the end of 2027, ensuring a smooth transition without immediate disruptions to existing practices.
- Alignment with EU Legislation: The ordinance includes amendments that transpose provisions from recent EU legislation related to VAT in the Digital Age, and it does not affect the French e-invoicing and e-reporting mandate, which also begins on September 1, 2026.
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