The transfer of VAT provisions from the French Tax Code (CGI) into the new Code on Taxation of Goods and Services (CIBS) has been pushed back. Book II of the CIBS, originally due to come into force on 1 September 2026, is now expected to take effect on 1 January 2027, giving administrations, businesses and practitioners more time to get to grips with the changes.
The recodification was initiated under Ordinance no. 2025-1247 of 17 December 2025 and is being carried out without any change to the underlying VAT rules. The exercise is purely about making the legislation clearer and easier to navigate.
A further ordinance is expected in autumn 2026 to formalise the postponement and set out the applicable transitional arrangements.
