The VAT provisions currently contained in the French General Tax Code (Code général des impôts, CGI) will be transferred to Book II of the French Code on Taxes on Goods and Services (Code des impositions sur les biens et services, CIBS) with effect from 1 January 2027, instead of the initially scheduled date of 1 September 2026. This postponement results from Ordinance No. 2026-671 of 27 July 2026.
This recodification is being carried out, for the most part, without any substantive change to the law. However, it will result in significant renumbering of the provisions relating to VAT. Contracts, invoices, legal instruments, internal procedures, document databases and IT systems will therefore need to be updated accordingly.
A transitional period has been introduced: references to the former CGI provisions will continue to have the same legal effect until 30 June 2028. Businesses will therefore have 18 months following the entry into force of the recodification to progressively update their documentation and systems.