French VAT law moves to a new code on 1 September 2026
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
- 20 December 2025
- Effective
- 1 September 2026
- Instrument
- FR-ORD-2025-1247
- Authority
- DGFiP (Direction générale des Finances publiques)
- Systems
- Tax engine, Invoicing, Reporting
- Verified
- Fetched from official source · high confidence
Every French business, silently. Nothing substantive changes, which is why it gets missed: every CGI article reference in invoice legal mentions, contracts, exemption certificates and tax-engine configuration becomes a stale citation on the same day the e-invoicing mandate goes live.
Update statutory references in French VAT documentation, contracts, tax-engine configuration and invoice legal mentions from CGI articles to the corresponding CIBS Book II articles for periods from 1 September 2026.
Tax engineInvoicingReporting
Ordonnance n° 2025-1247 of 17 December 2025, published in the Journal officiel on 20 December 2025, moves the legislative VAT provisions out of the Code général des impôts into Book II of the Code des impositions sur les biens et services with effect from 1 September 2026. DGFiP rescrit BOI-RES-TVA-000253 of 18 February 2026 confirms that existing BOFiP doctrine and individual rulings issued under the CGI provisions remain applicable under the corresponding CIBS articles from that date.
What changed in detail
Ordonnance n° 2025-1247 of 17 December 2025 moves the legislative VAT provisions out of the Code général des impôts into Book II of the Code des impositions sur les biens et services, effective 1 September 2026. DGFiP rescrit BOI-RES-TVA-000253 confirms that existing BOFiP doctrine and individual rulings issued under CGI provisions remain applicable under the corresponding CIBS articles.
What it means
Substantively nothing changes, which is exactly why it gets missed. Every CGI article reference in invoice legal mentions, contracts, exemption certificates and tax-engine configuration becomes a stale citation on the same day the e-invoicing mandate goes live. Two changes, one date, one team.
Proof
À compter du 1er septembre 2026, ces dispositions sont codifiées au livre II de la partie législative du code des impositions sur les biens et services.
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