- As of 1 January 2027, French VAT invoice references move from the General Tax Code to Book II of the Code of Taxes on Goods and Services, with old references still accepted until 30 June 2028.
- The text recommends citing the VAT Directive on invoices instead of the new CIBS, since the Directive’s references are stable and expressly allowed, while the CIBS has already been renumbered before taking effect.
- The recodification was already changed once: the start date was postponed to 1 January 2027, the grace period extended, and many article numbers were shifted again, making official cross-references unreliable.
- The practical scope is narrower than often claimed, because many invoice mentions are now standardized wording rather than article citations, so not every VAT reference needs to be updated.
Source: cyplom.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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