{"id":13327,"date":"2026-02-18T11:26:04","date_gmt":"2026-02-18T11:26:04","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?p=13327"},"modified":"2026-02-18T11:26:04","modified_gmt":"2026-02-18T11:26:04","slug":"france-transfers-vat-rules-into-new-consolidated-tax-code","status":"publish","type":"post","link":"https:\/\/meridianglobalservices.com\/fr\/france-transfers-vat-rules-into-new-consolidated-tax-code\/","title":{"rendered":"La France transf\u00e8re les r\u00e8gles de TVA dans le nouveau code fiscal consolid\u00e9"},"content":{"rendered":"

Starting\u00a0on 1st September 2026, France will officially transfer its Value Added Tax (VAT) provisions from the General Tax Code (Code g\u00e9n\u00e9ral des imp\u00f4ts<\/em>\u00a0or\u00a0CGI) to a dedicated section within the new Goods and Services Tax Code (CIBS\u00a0\u2014\u00a0Code des impositions sur les biens et services<\/em>). This move represents a fundamental structural reorganisation of French indirect tax law.<\/p>\n

What is Changing?
\n<\/strong>While the reform is primarily a\u00a0recodification\u00a0rather than a change in tax policy, it involves a substantial remodelling of how VAT rules are presented.<\/p>\n

– The CIBS will now serve as the single home for all indirect taxes, grouping VAT in\u00a0Book II\u00a0alongside excise duties and other sector-specific taxes.<\/p>\n

– VAT provisions are being restructured by business sector to make the code more intuitive for specific industries.<\/p>\n

– Long-standing principles from the Court of Justice of the European Union (CJEU) are being formally written into the statute, including concepts like the\u00a0“fixed establishment”\u00a0and the\u00a0“direct link”\u00a0test for consideration.<\/p>\n

– The new code introduces refreshed legal terms and formalises concepts such as the\u00a0“zero rate” (0%).<\/p>\n

– The reform incorporates mandatory elements of the\u00a0ViDA (VAT in the Digital Age)\u00a0package and updates for distance sales.<\/p>\n

Impact on E-Invoicing Reforms
\n<\/strong>It is critical for businesses to note that this recodification is separate from France\u2019s major\u00a0e-invoicing mandate. Starting from September 2026, all French businesses must be able to\u00a0receive\u00a0e-invoices, while large and mid-sized companies must begin\u00a0issuing\u00a0them.<\/p>\n

For now, the e-invoicing provisions will\u00a0remain in the CGI\u00a0and will only be integrated into the CIBS at a later, which is not yet specified.<\/p>\n

Transition Timeline for Businesses
\n<\/strong>The French government has introduced “tolerance measures” to allow for a smooth adjustment period.<\/p>\n

Effective Date:<\/u>\u00a01 September 2026.<\/p>\n

Tolerance Period:<\/u>\u00a0Businesses may continue to use former CGI article references on invoices, contracts, and other legal documents until\u00a031st December 2027.<\/p>\n

Administrative Guidance:<\/u>\u00a0Existing tax rulings and\u00a0guidance remain valid even if they still refer to the old CGI numbering.<\/p>\n

Preparation Checklist
\n<\/strong>To ensure compliance before the\u00a0September 2026\u00a0deadline, organisations should:<\/p>\n