France: Entry into force of recodified VAT legislation postponed
Postponed from September 1, 2026, to January 1, 2027, to avoid overlap with mandatory e-invoicing rollout
The government on July 27, 2026, issued Ordinance No. 2026-671 postponing the transfer of VAT provisions from the General Tax Code (CGI) to the Code of Taxes on Goods and Services (CIBS) from September 1, 2026, to January 1, 2027, primarily to avoid overlap with the mandatory e-invoicing rollout.
The ordinance also extends the deadline for using former CGI VAT article references on invoices to June 30, 2028, while maintaining the current VAT rules and framework until the recodification takes effect on January 1, 2027.
For more information, contact a KPMG tax professional in France:
Laurent Chetcuti | laurentchetcuti@kpmgavocats.fr