France is undertaking a structural reform of its VAT legislation through a recodification process that will come into force on 1 September 2026.
This reform does not introduce new VAT rules but aims to reorganize the existing legal framework by integrating VAT provisions into a new code. Businesses operating in France should be aware of this change, as it will impact how VAT rules are referenced and applied in practice.
A Structural Reform of VAT Legislation
Following the publication of Ordinance No. 2025-1247 of 17 December 2025, VAT provisions currently included in the French General Tax Code (Code général des impôts – CGI) will be transferred into a new legal framework: the Code of Taxation of Goods and Services (Code d’imposition des biens et des services – CBIS).
This recodification is part of a broader initiative to consolidate all indirect taxes relating to goods and services into a single, coherent code.
👉 To learn more about the official ordinance, you can consult the full text here: Ordonnance n° 2025-1247 du 17 décembre 2025
What This Means for Businesses
This reform is carried out without any substantive changes to existing VAT rules, focusing solely on the reorganization and clarification of the legal framework.
However, despite the absence of changes to the substance of VAT, it will have practical implications for businesses operating in France.
Companies should anticipate:
Updates to invoice references
Adjustments to internal systems
Revisions of tax documentation and compliance processes
The transition period until 31 December 2027 provides businesses with the necessary time to adapt to the new framework and ensure a smooth implementation.
Timeline and Transition Period
1 September 2026
From this date, VAT provisions will be officially integrated into the CBIS.
Until 31 December 2027
Companies may continue to refer to the provisions of the CGI, particularly on invoices.
After this date, references to the CBIS will become mandatory.
RM Boulanger supports businesses in navigating changes to VAT legislation in France, including regulatory updates and compliance requirements.
Contact our experts to ensure a smooth transition to the new VAT framework.
