France — VAT recodification cibs
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
- Effective
- 1 September 2026
- Instrument
- FR-ORD-2025-1247
- Systems
- Tax engine, Invoicing, Reporting
- Verified
- Fetched from official source · high confidence
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.