France Recodifies VAT into Goods and Services Tax Code, Updates for Digital Age and Distance Sales

• France has recodified VAT provisions into the new Goods and Services Tax Code (CIBS), effective September 1, 2026.
• The recodification incorporates case law and transposes EU directives on VAT for the digital age and distance sales.
• The ordinance consolidates taxes on goods and services into a unified structure.
• There are no substantive changes for taxpayers.

Source: kpmg.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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