- France published Ordinance No. 2025-1247, recodifying VAT and amending the GST Code.
- The ordinance consolidates VAT rules, updates key definitions, and reorganizes exemptions and special rates.
- It implements EU digital VAT reforms, including OSS/IOSS regimes and VAT obligations for digital platforms.
- Cross-references in related laws are harmonized, and invoicing, reporting, and compliance procedures are modernized.
- The ordinance generally takes effect on September 1, 2026.
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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