Skip to main content

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

August 26, 2026

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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline