France moves the transfer of VAT rules into the CIBS from 1 September 2026 to 1 January 2027
This page records one dated change. For the rules in France as they stand today, see the France guide →
- Jurisdiction
- France
- Tax
- VAT
- Change type
- Compliance
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 28 July 2026
- Effective
- 1 January 2027
- Authority
- Journal officiel de la République française (Légifrance)
- Systems
- ERP, Invoicing, Tax engine, Reporting
- Verified
- Fetched from official source · high confidence
All French VAT-registered businesses, accountants and software vendors referencing CGI or CIBS article numbers.
Re-date the CGI-to-CIBS VAT reference migration (invoice legal mentions, templates, rule IDs) to 1 Jan 2027; old CGI references remain usable until 30 Jun 2028.
ERPInvoicingTax engineReporting
Ordonnance n° 2026-671 of 27 July 2026, adjusting the code des impositions sur les biens et services (JORF n° 0174, 28 July 2026, NOR ECOE2610185R), amends Ordonnance n° 2025-1247. It moves the entry into force of the transfer of the VAT provisions from the Code général des impôts into the CIBS from 1 September 2026 to 1 January 2027 (Article 17, 2°, amending Article 49 of Ordonnance 2025-1247). It also extends the date until which old CGI references may still be used from 31 December 2027 to 30 June 2028 (Article 17, 1°, amending Article 46). It states that existing administrative doctrine on the transferred VAT provisions remains enforceable as doctrine on the corresponding CIBS provisions. The report to the President cites the overlap of the original date with the start of mandatory e-invoicing. Ratification is proposed in Article 19 of the PLF 2027.
What changed in detail
Ordonnance n° 2026-671 of 27 July 2026, adjusting the code des impositions sur les biens et services (JORF n° 0174, 28 July 2026, NOR ECOE2610185R), amends Ordonnance n° 2025-1247.
The transfer of the VAT provisions from the Code général des impôts into the CIBS now takes effect on 1 January 2027 instead of 1 September 2026 (Article 17, 2°, amending Article 49 of Ordonnance 2025-1247).
The date until which old CGI references may still be used moves from 31 December 2027 to 30 June 2028 (Article 17, 1°, amending Article 46).
Existing administrative doctrine on the transferred VAT provisions remains enforceable as doctrine on the corresponding CIBS provisions, for the purposes of articles L. 64 B, L. 80 A and L. 80 B of the Livre des procédures fiscales. The report to the President cites the overlap of the original date with the start of mandatory e-invoicing. Ratification is proposed in Article 19 of the PLF 2027.
What it means
The CIBS replaces CGI article numbers for VAT from 1 January 2027, not 1 September 2026. Anything built to switch references on the earlier date, such as invoice legal mentions, tax-code tables and templates, should be moved.
The extended grace period for old CGI references to 30 June 2028 reduces the pressure, and doctrine carries over, so there is no need to rewrite existing positions. The ordonnance is still to be ratified by the PLF 2027.
Proof
2° A l'article 49 : a) La date : « 1er septembre 2026 » est remplacée par la date : « 1er janvier 2027 » ;2° In Article 49: a) The date: "1 September 2026" is replaced by the date: "1 January 2027";
Archived from the official distribution · JORFARTI000054497326 — Ordonnance n° 2026-671 du 27 juillet 2026, article 17 (ELI /eli/ordonnance/2026/7/27/ECOE2610185R/jo/article_17) · echanges.dila.gouv.fr
Sources
- Ordonnance n° 2026-671 du 27 juillet 2026 — article 17
- Ordonnance n° 2026-671 du 27 juillet 2026 portant divers ajustements du code des impositions sur les biens et services
- Rapport au Président de la République relatif à l'ordonnance n° 2026-671
- DILA JORF open-data dump containing the texts (JORF_20260728-003542.tar.gz)
- Ordonnance n° 2026-671 du 27 juillet 2026 portant divers ajustements du code des impositions sur les biens et services
- Projet de loi de finances pour 2027 (n° 3210, enregistré le 1er octobre 2026)
What this replaces
- French VAT law moves to a new code on 1 September 2026 effective 1 September 2026