- The transfer of legislative provisions governing value-added tax (VAT), currently codified in the French Tax Code (FTC), to FTC on Goods and Services (FTCGS) was originally scheduled to take effect on 1 September 2026, but has been postponed to 1 January 2027.
- On 7 October 2026, the French tax authorities confirmed that existing guidance will continue to apply to corresponding provisions of the FTCGS and that references to the FTC may continue to be used until 30 June 2028; invoicing rules will remain governed by the FTC for the time being.
- Although the recodification is presented as being carried out on a “no-change-in-law” basis, the legislation has been comprehensively redrafted, with revised technical terms and concepts that could create uncertainty over the interpretation and application of the new rules.
Source EY
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