- A structural overhaul of VAT law in France: The recodification of VAT into the Goods and Services Tax Code (CIBS), effective 1 September 2026, replaces around 230 CGI articles with nearly 1,000 CIBS provisions, profoundly changing the organisation, numbering and reading of VAT rules while formally maintaining “constant law”.
- A paradigm shift for VAT practitioners: Beyond renumbering, the CIBS introduces a new conceptual architecture, integrates CJEU case law and recent EU directives (ViDA, e‑commerce), fragments core concepts such as the right to deduct, and adopts a renewed VAT vocabulary aligned with EU law.
- A sensitive transition period requiring anticipation: Until full regulatory transposition is completed, companies must navigate a hybrid framework (CIBS, CGI annexes, BOFiP), reassess existing VAT positions, update internal systems and documentation, and closely monitor forthcoming guidance and amendments.
Source PwC
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