France indirect-tax changes
Every confirmed VAT, GST and e-invoicing change we have recorded for France, newest first. Each one carries its official source and the date it takes effect.
- 1 Jan 2027 France proposes simplifying VAT rates for television services in PLF 2027 (article 16)
- 1 Jan 2027 France proposes new penalties on the VAT export exemption for non-resident travellers in PLF 2027 (article 32)
- 1 Jan 2027 France abolishes the simplified VAT regime (RSI) from 1 January 2027
- 1 Jan 2027 France moves the transfer of VAT rules into the CIBS from 1 September 2026 to 1 January 2027
The record 17 changes
- 1 Jan 2027 France proposes simplifying VAT rates for television services in PLF 2027 (article 16)
- 1 Jan 2027 France proposes new penalties on the VAT export exemption for non-resident travellers in PLF 2027 (article 32)
- 1 Sept 2026 France publishes the BOFiP commentary on e-reporting: 1 September 2026 for large and mid-sized companies, 1 September 2027 for SMEs
- 23 Sept 2026 France tolerates press-distribution intermediation outside the e-invoicing obligation, BOFiP rescrit of 23 September 2026
- 23 Sept 2026 France: apprenticeship training centres need no DREETS attestation for the VAT exemption on initial training, BOFiP rescrit of 23 September 2026
- 1 Jan 2027 France abolishes the simplified VAT regime (RSI) from 1 January 2027
- Date TBC France confirms fossil-fuel boiler works get no reduced VAT rate, and moves reduced-rate certification onto the quote or invoice
- 21 Feb 2026 France extends the 0% VAT rate to air transport within Martinique, Guadeloupe and La Réunion
- 21 Feb 2026 DGFiP finalises doctrine confirming the 5.5% VAT rate on networked cooling energy
- Date TBC France clarifies what counts as a used good for the VAT margin scheme
- Date TBC DGFiP sets a no-sanctions start-up posture for the 1 September 2026 e-invoicing mandate
- 29 Jul 2026 DGFiP revises its book VAT-rate doctrine after the Conseil d'État annuls its audiobook-narrator guidance
- 1 Jan 2027 France moves the transfer of VAT rules into the CIBS from 1 September 2026 to 1 January 2027
- 29 Jul 2026 France abolishes the Portail Public de Facturation
- 29 Jul 2026 France sets the technical standards accredited e-invoicing platforms must meet
- 1 Sept 2026 France confirms every business must receive e-invoices from September
- 1 Sept 2026 French VAT law moves to a new code on 1 September 2026
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